Dyan Purwaningtyas


This research represent case study at Baitul Maal Hidayatullah office of branch Malang withresearch title " Internal Systems Analysis Operation Distribution Religious obligatory, Infaq, and Shadaqah ( Productive ZIS) At Unlucky Baitul Maal Hidayatullah Branch Malang ".
Target of this research is to know how productive religious obligatory distribution procedure, and know do internal operation which applied in distribution of ZIS productive at Baitul Maal Hidayatullah have is effective.
In this research, writer conduct research of deskription qualitative depicting distribution procedure of ZIS productive and also applying of internal operation system in distribution procedure of ZIS productive.
Pursuant to analysis which have been conducted, can be taken by conclusion that internal operation system in religious obligatory distribution, infaq, and productive shadaqah at Baitul Maal Hidayatullah have effective and good enough. This matter is proved fufilled of most internal operation elements which cover organization chart dissociating responsibility of fusion clearly, authority system and correct record-keeping procedure in distribution of ZIS productive, healthy procedures in executing function and duty each every organizational unit and employees which its quality as according to its responsibility. And also have precisely distribution to sides which it is true entitled to accept staying in area of BMH.
In distribution of ZIS productive[of area program type one with other area will differ depended from potency had by the area. Active role of consortium Coordinator will very required for the enable of its region each, this matter because of the limited amount of employees handling the program. Program type which have been run by BMH in distribution of ZIS productive there is two kinds of that is program SMILE and HAPPY program
Pursuant to conclusion above, writer give suggestion that its require to be conducted by addition of employees at Utilization division so that can execute responsibility and duty maximally, so that distribution of ZIS earn in an optimal fashion. And also do] repairs in applying of elements of SPI without having to change totally of system which have there. To researcher is hereinafter expected can check how SPI distribution of ZIS productive from two party that is receiver side and distributing. So that can know by effective of distribution productive ZIS.


Keyword : Sistem pengendalian internal, Zakat, Infaq, Shadaqah (ZIS) dan Produktif


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Sistem pengendalian internal; Zakat; Infaq; Shadaqah (ZIS); produktif