Abstract:

Collection and distribution are two main activities in the zakat agency. The good management of zakat collection and its distribution makes zakat reach its main goal, that is muslim welfare. The research had the purpose of describing the managerial steps of zakat collection and its distribution taken by National Zakat Agency of regency/city in the province of West Sumatera in Indonesia. It uses qualitative research approach and case study method with non-structured interviews, observations, and documentation studies. The research results indicate that the management model of zakat collection and its distribution is by using steps of POSCAC which cover the application of planning (P), organizing (O), staffing (S), coordinating (C), actuating (A), and controlling (C). The principles of POSCAC has been applied by National Zakat Agencies of regency/city in the province of West Sumatera, Indonesia, in zakat collection and its distribution.

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