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Optimizing the role of BAZNAS (Badan Amil Zakat National) TESIS:National Board of Tithe of Central Sulawesi Province in utilizing tithe In the city of Palu.
The research aims at knowing the optimal role of BAZNAS of Central Sulawesi Province
in utilizing tithe in the city of Palu based on the tithe legislation number 23 in the year of 2011,
to know how the model of tithe utility is that is implemented in optimizing tithe utility in Palu
city. And to give strategy in optimizing the role of BAZNAS of Central Sulawesi province in
utilizing tithe in the city of Palu.
The kind of research is descriptive qualitative, the key instrument is the researcher
herself. The location of the research is at BAZNAS of Central Sulawesi province, located in the
complex of Agung Darussalam Mosque in Palu Jalan W.R Supratman, district of west Palu,
central Sulawesi. Data were collected using interview, documentation, observation, and literature
review methods. Data were analyzed using data reduction, data presentation, and drawing
conclusion. While the approaches used were normative theology, juridical, and management.
The data resources were primary and secondary data.
The results of the research show that the role of BAZNAS of Central Sulawesi
Province in utilizing the tithe in the city of Palu run based on the guidelines of tithe legislations
although it was not optimal. Some models of tithe implemented, namely distributing
consumptive tithe (based on the needs of (Mustahik), the tithe receivers) and productive tithe in a
form of business budget (Soft loan, continuous budget and free budget). The strategy that can be
used by BAZNAS of Central Sulawesi Province in utilizing tithe in Palu city is holding internal
strengthening of the tithe institution, through independent management so that BAZNAS could
determine and run its programs professionally without any handicaps from outside the institution
The implication of the research is expected to contribute positively in developing the tithe
institution in general, and especially at BAZNAS of Central Sulawesi Province, in order that it
could give prosperity and increasing the economical sector of the community
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