The Performance of Zakat Infaq Amil and Shadaqah Muhammadiyah Institute in Riau By using the Indonesian Zakat Magnificence Approach

Abstract

The zakat infaq amil and shadaqah institute is a social institution that collects and distributes zakat, infaq and charities. This institution aims to equalize the economy of the community. As an institution, it is supposed to have good performance so that this institution will survive in the future. Indonesia Magnificence of Zakat or called as IMA is a model for measuring the performance of amil zakat institutions with 5 main indicators, they are Sharia compliance, legality and institutional performance, management performance, financial performance, program utilization performance and social legitimacy performance. LazizMu of Riau becomes one of the zakat infaq amil and shadaqah institute in Riau Province supported by of the Muhammadiyah organization. Starting several years ago with the Decree of the Regional Leaders of Muhammadiyah, it has many programs that helped the community, one of which was teachers for reciting Alquran in Riau Province. However, with the presence of amil zakat institutions, one of them is LAzizMu Riau, we need to discuss its performance so that it can be used as evaluation material for the future progress. Based on research conducted with the IMA Approach, LazizMu's performance is classified as good performance and gets a score quality BBB- but the management performance still needs to be improved. This management performance can be related to work ethic, work discipline, entering and leaving the office on time and others. It is expected that this research can be used as evaluation material for future improvements.