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IJSTR >> Volume 5 - Issue 6, June 2016 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Principal Agent Relationship On Zakah Institution In Indonesia

[Full Text]



Syawaluddin S, Chandra Fajri Ananda, Asfi Manzilati, Arif Hoetoro



Principal Agent, Contracts and Zakah Institution



This study aimed to uncover the rational agent behavioral characteristics and dynamics of the relationship between the principal agent contract of zakah among muzakki (zakah payers), amil of zakah (zakah committee) and mustahik (zakah recipients) in zakah institution called Indonesia National Zakah Institution (BAZNAS INDONESIA). The research site is BAZNAS INDONESIA and the unit of analysis is the interaction of individuals in the governance process of zakah conducted by amil of zakah , muzakki and mustahik. This research uses descriptive analysis method with qualitative approach, data analysis methods used in this research is descriptive qualitative. Research results revealed that 1) the contractual relationships zakat between the institution of zakah (as amil) with the public (as muzakki) basically aims to improve adherence of Muslims to Allah and to improve the efficiency of the governance of zakat, 2) norms and cultural values appear to be more prevalent than economic value in the control mechanism, 3) Rationality is awakened in the organization is a form of mental constructs of agent that is based on social experience that is local and specific.



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