ANALISIS PERBANDINGAN GOOD CORPORATE GOVERNANCE BADAN AMIL ZAKAT DAN LEMBAGA AMIL ZAKAT NASIONAL DI JAWA TIMUR

The research on the Comparative Analysis of Good Corporate Governance (GCG) Amil Zakat Agency and the National Amil Zakat Institution in East Java was conducted with the aim of analyzing the implementation of GCG in BAZNas and LAZNas in East Java and to test whether the implementation of GCG in these institutions was different. Data is collected from the annual report of the national mail zakat agency or institution in East Java for 2016-2017 which is published or published on the official website of paid.BAZNas.go.id. The data acquisition technique used is documentation technique. The study was conducted at 49 National Amil Zakat Agencies or Institutions in East Java. Data were analyzed by content analysis, then the hypothesis test was performed with the Mann Whitney U Test. The results showed that the application of GCG in BAZNas and LAZNas in East Java produced a high index of 83%. Furthermore, it was found that there were differences in the implementation of good corporate governance in BAZNas in East Java with LAZNas in East Java, namely BAZNas, which was better at implementing good corporate governance than LAZNas