Why Amil Competence is Key to Successful Zakat Fund Management
nunung Nurhayati, Nurleli, Nurhayati, Diamonalisa, Helliana, Kania Nurcholisah, Ayunazwa

Accounting Departemen Universitas Islam Bandung

Abstract

This study aims to analyze the influence of amil competence on the effectiveness of zakat fund management in Bandung City. Amil competence includes knowledge, skills, professional attitudes, and relevant sharia understanding in zakat fund management. This study uses a quantitative approach with a survey method. Respondents consisted of 45 amil spread across various zakat management institutions in Bandung City. Data were collected through questionnaires and analyzed using simple linear regression to test the relationship between amil competencies and the effectiveness of zakat fund management. The results of the study indicate that amil competencies have a positive and significant effect on the effectiveness of zakat fund management. This means that improving amil competencies directly contributes to effectiveness in the collection, management, and distribution of zakat funds. The implications of these results highlight the importance of strengthening amil capacity through continuous training, certification, and the development of national competency standards. The theoretical contribution of this study is to enrich the literature on the role of human resources in zakat governance. Practically, the results of this study provide strategic input for zakat institutions and local governments in formulating policies to enhance the professionalism of zakat administrators as part of efforts to support more effective, transparent, and accountable zakat management.

Keywords: competenci Amil, zakat fund manajemen, efectiveness zakat, LAZ Bandung

Topic: Economic Welfare in Terms of Islamic Perspective