Risk Mitigation of BAZNAS Tanah Datar Regency

Abstract

This study aims to determine the financial, operational, strategic and hazard risks for the National Amil Zakat Agency of Tanah Datar Regency,. The research method used is field research with a qualitative approach, data is collected through in-depth interviews with key informants, namely BAZNAS administrators and staff, as well as related parties who have an understanding of this topic. Data validity through source triangulation, namely comparing information obtained from various informants and data collection techniques. From the risk identification carried out, there are 10 risks consisting of operational risk, financial risk, strategic risk and hazard risk. The risk calculation is based on the result of probability multiplied by impact. From the risk score obtained in that the most prioritized risk is the absence of sanctions for muzaki who do not want to pay zakat. Risks that are classified as medium risk are that the zakat fund does not reach the target, Muzakki does not routinely pay zakat, the number of mustahik candidates who do not meet the requirements, the mistake of the Nagari Wali in issuing SKTM to mustahik candidates, the low level of public trust in Amil and the property zakat given by muzakki is not in accordance with the calculation of zakat (Nisab). While low risk is the mistake of regional officials in recommending mustahik candidates and special institutions that supervise or control all activities in BAZNAS Tanah Datar Regency do not exist. Risk Management is carried out in the form of sharing and risk mitigation.