APPLICATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES (GCG IN ZAKAT MANAGEMENT ( CASE STUDY BINJAI CITY BAZNAS)

Ulen Bangun

Abstract


Zakat is an act of worship contained in the third pillar of Islam. Zakat is one of the most effective instruments for uniting man kind to help each other with the problems of poverty in their respective social lives. The purpose of this study is to describe and find out the application of the principles of Good Corporate Governance (GCG) in the management of zakat in National Amil Zakat Agency (BAZNAS) Binjai City. This research is a qualitative descriptive research, namely: research that describes and explains precisely the characteristics of a particular individual, condition, symptom or group. Using the juridical method Empirical method is the procedure used to solve problems research by examining secondary data first and then continuing by conducting research on primary data in the field. For prove the application of the principles of Good Corporate Governance that including transparency, accountability, responsibility, independence, and fairness, at the National Amil Zakat Agency (BAZNAS) Binjai City, and understand the rules related to zakat.

The results of this study conclude that the application of the principles of Good Corporate Governance at the National Amil Zakat Agency (BAZNAS) of Binjai City has apply the principles of Good Corporate Governance but have not been implemented properly well in accordance with the applicable Good Corporate Governance, namely regarding Transparency, accountability, responsibility, and fairness.


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