IMPLEMENTASI MANAJEMEN POAC DALAM MENINGKATKAN KUALITAS PENGELOLAAN ZAKAT PADA LAZNAS YATIM MANDIRI SUMATERA UTARA

Abstract

This study aims to determine the implementation of POAC management at Laznas Yatim Mandiri North Sumatra, to determine the quality of zakat management at Laznas Yatim Mandiri North Sumatra based on POAC management. The research approach used is a qualitative research method with a descriptive approach. Data collection techniques used in this study are observation, interviews, documentation and literature study. The data validation technique uses the triangulation method. Respondents in this study consisted of Branch Heads, Funding Section Staff, and Landing Section Staff. The results of the study show that the Implementation of POAC Management at Laznas Yatim Mandiri North Sumatra has been going quite well by having a clear plan every year. Organizing is made based on the ability of the amil in their respective fields. Directions are carried out by the head of the branch leadership every morning before carrying out activities. The movement is carried out by their respective fields according to the job description of each section. Control is carried out by the head of the branch leadership, then for monitoring the activities and finances of Laznas Yatim Mandiri North Sumatra it is carried out by the head office with a structured system and audited by the head office. The management quality of zakat management at Laznas Yatim Mandiri North Sumatra has implemented the POAC management function for the management of zakat, although it is not so perfect in its management, due to the lack of human resources and the lack of understanding of North Sumatra residents towards Zakat Institutions and the effectiveness of zakat in helping social inequalities that become constraints for branch offices.