THE DEVELOPMENT OF THE ROLE OF ZAKAT FUNDS, INFAK, ALMS AND WAQF TOWARDS THE GROWTH OF IKNB

Elimartati Elimartati

Abstract


The article aims to analyze the effectiveness and efficiency of  fund of zakat, Infaq, sadaqah and waqf. Their  collection and distribution is done through Non-Bank Industry (IKBN). This research is a library research. The approach used qualitative normative in which the  analysis is done  through content analysis. The study revealed that the management of zakat funds, infaq, sadaqah, and wakaf collection and distribution done by IKBN is a mutual symbiosis (mutually beneficial) between fund collection and distribution to those who are entitled to receive and utilize. By unctioning IKBN in controlling cross-finance rolling in the community such as mosque funds, it is easy to supervise  financial reports and to makt it  transparent to the community. This can minimize money leaks that are difficult to account for. And the growth of IKBN will increase with a lot of money being managed.


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