文章基本信息

标题：CONCEPTION OF RISK MANAGEMENT IN ZAKAT INSTITUTION
本地全文：下载
作者：Dyarini ; Dyarini ; Jamilah Siti 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2018
卷号：16
期号：10
页码：87-98
DOI：10.18551/econeurasia.2018-10.11
语种：English
出版社：Grodno State Agrarian University
摘要：This research examined the problem related to the context of zakat management, in which one thing that is necessary to be maintained is the credibility and accountability of zakat management institutions. The official data of the National Amil Zakat Agency (BAZNAS – Badan Amil Zakat Nasional) suggest that the national zakat collection only reached IDR 3,65 trillion in 2015. The collected zakat was still less than five percent of the total potential. One of the main factors causing the nonoptimal utilization of zakat instruments in the national development is the weakness of zakat management that leads to the non-optimal system of the national zakat management. This research used Enterprise Risk Management (ERM) method with modified Committee of Sponsoring Organization of the Treadway Commission (COSO) approach. In the document of ZCP (Zakat Core Principles), the types of risks that have been identified can be classified into four categories, namely reputation and Muzakki loss risk, disbursement risk, operational risk, and country and transfer risk.
关键词：Risk; management; transfer; reputation