Distribution of Zakat By the Riau Province National Amil Zakat Agency

Abstract

The Riau Province National Amil Zakat Agency plays a role in managing zakat that has been collected to be distributed to people who are entitled to receive it. This distribution is carried out in the form of distribution of zakat (consumptive) which is adjusted to the leading programs namely the economy, education, health, da'wah, disaster response. It's just that in practice there are still people who have not been touched. Therefore it is necessary to know the implementation of the distribution which is carried out using Smith's Theory with indicators; idealized policies, target groups, implementing organizations and environmental factors. The method used in this study is an exploratory qualitative approach using primary and secondary data. As a result, the Riau Province National Amil Zakat Agency has distributed zakat in accordance with applicable regulations. In the future, it is necessary to strengthen data validation with various parties so that it is more accurate.