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.
