Studi Peraturan Daerah Kota Serang Nomor 6 tahun 2014 tentang Pengelolaan Zakat: Perspektif Efektifitas dan Kapasitas
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Abstract
Permasalahan seperti masih rendahnya kesadaran masyarakat untuk membayar zakat, dan proporsi penerimaan zakat yang tidak seimbang antara masyarakat dan Aparatur Sipil Negara (ASN) merupakan beberapa factor belum optimalnya pencapaian target dan realisasi penerimaan zakat di Kota Serang. Tujuan penelitian ini menganalisis bagaimana studi Perda Nomor 6 tahun 2014 Kota Serang tentang pengelolaan zakat dalam perspektif efektifitas dan kapasitas berdasarkan kapasitas kelembagaan, kebijakan/regulasi, perubahan system implementasi dan derajat perubahan kelompok sasaran. Metode penelitian yang digunakan adalah pendekatan kualitatif. Teknik yang dilakukan oleh peneliti adalah survei literatur akademis. Teknik pengumpulan data dilakukan melalui penelusuran berbagai sumber dan literatur baik dari dokumen pemerintah dan media massa elektronik, jurnal dan buku-buku yang terkait dengan Perda Kota Serang Nomor 6 tahun 2014 tentang pengelolaan zakat. Hasil penelitian menunjukkan bahwa efektifitas dan kapasitas Peraturan Daerah Kota Serang Nomor 6 tahun 2014 tentang pengelolaan zakat sudah cukup memadai dan dalam implementasinya, kapasitas konten Perda sudah mengatur penyelenggaraan zakat dengan melibatkan partisipasi masyarakat serta menjadi menjadi instrument penting penerimaan zakat meskipun diperlukan penguatan pada aspek kelembagaan dan inovasi pengumpulan dan distribusi zakat yang efektif dan produktif.
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