Analisis Implementasi Pengelolaan Dana Zakat pada Lembaga Baitul Maal Hidayatullah (BMH) Banten

Abstract

This study aims to analyze the practice of managing zakat funds at the National Amil Zakat Institute (LAZNAS) Baitul Maal Hidayatullah (BMH) and its relevance to sharia values sourced from the Quran and Hadith. BMH is engaged in the collection and distribution of humanitarian social funds nationally and internationally. BMH's distribution focuses on four main pillars: Education, Da'wah, Social Humanities, and Economy. The programs implemented include productive economic empowerment activities, such as the development of agriculture, livestock, and MSMEs, as well as social humanitarian initiatives such as the provision of clean water, health assistance, education, and disaster response. Overall, BMH emphasizes the principles of trust, transparency and relevance of the program to the needs of the people, in line with sharia provisions.