POTRET FILANTROPI ISLAM DI DAERAH ISTIMEWA YOGYAKARTA

This study analyzed Islamic philanthropy in Yogyakarta Special Province based on internal management, fundraising strategy, and collecting and distribution of fund conducted by Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ). Methods used included questionnaire and interviews with financial institutions managers. The results indicated that there was sixteen Organisasi Pengelola Zakat (OPZ). The actively operating OPZ conducted internal organization management, fundraising strategy, collecting and distribution of fund, control and transparancy in differently level based on their capabilities. BAZ and LAZ within government offices used payroll cut in fundraising while general LAZ used creative program and institution accountability to collect fund. Distribution of fund was mainly addressed to the poor, scholarship for students, training, disaster victims, productive activities, and qardhul hasan or permanent in capital investment. Only six OPZs owned Sharia Supervisory Board (Dewan Pengawas Syariah or DPS). Direct accountability of OPZ to institution stakeholders was formed in continuous report.