Abstract :
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