ANALYSIS OF THE EVALUATION OF THE ZAKAT, INFAQ, AND SEDEKAH (ZIS) MANAGEMENT POLICY CASE STUDY AT BAZNAS IN PROBOLINGGO REGENCY

Abstract

This study aims to evaluate the implementation of zakat, infaq, and sadaqah (ZIS) management policies at BAZNAS of Probolinggo Regency through six key policy evaluation indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research is grounded in the observation that Indonesia’s zakat potential estimated at around IDR 217 trillion annually has yet to be fully realized in its actual collection and distribution. Using a qualitative descriptive approach, data were obtained through in-depth interviews with BAZNAS leaders and staff, muzakki (zakat payers), and mustahik (beneficiaries), complemented by field observation and documentation. The results reveal that the effectiveness of ZIS management is generally positive, although the potential of professional zakat remains underutilized. Efficiency has improved following the adoption of the SiMBA digital system, despite persistent human resource limitations. In terms of adequacy, assistance is still largely consumptive, with only about 30% directed toward productive empowerment programs. The equity of distribution focuses primarily on the poor and needy, leaving other asnaf categories less covered. Meanwhile, responsiveness is assessed as high, and accuracy is maintained through comprehensive needs assessments and administrative verification procedures.