Accreditation Model Zakat Management Organization (ZMO) In Indonesia

The rapid and growing Zakat Management Organization or Organisasi Pengelola Zakat (OPZ) in Indonesia every year has increased in line with the high potential of zakat. However, the zakat collection is still low compared to the existing potential. One of the reasons is the lack of public knowledge about zakat, weak capacity, and the regulatory framework of zakat. Therefore, it is necessary to have an assessment to measure OPZ performance from the aspects of legality and institutions, management, finance, and empowerment. The purpose of this study is to provide an OPZ accreditation rating that has not been done before. This research uses qualitative, exploratory, and content analysis methods. The type of data used is primary data obtained through the interview method by sampling data sources, observation, questionnaires, and Focus Group Discussions (FGD), while secondary data is obtained through financial statements in OPZ 2019 and non-financial statements. The results showed that the overall performance of each OPZ was categorized as good. LAZ Al-Azhar received a score of 87.5 (Accreditation A), LAZ IZI with a value of 84.5 (Accreditation A), LAZ BMH with a value of 83.25 (Accreditation A), LAZ DDII with a value of 74.75 (Accreditation B), and LAZ BAMUIS BNI with a value of 69.5 (Accreditation B). The managerial implications of this research are that all zakat stakeholders can follow and adjust existing regulations and governance, as well as active guidelines and socialization from BAZNAS and the Ministry of Religion related to mechanisms and procedures to obtain the legality of LAZ licensing for unlicensed OPZ.