Analisis Implementasi Penyaluran Dana Zis (Zakat, Infak Dan Sedekah) Di Bmt Bina Dhuafa Beringharjo

The distribution of zakat, donation, and alms from Muslims as early as possible should be channeled effectively as an economic empowerment initiative of the people, because zakat, donation, and the charity is capital in improving the economy and welfare of the people, where the the distribution of ZIS requires a guideline in order to fund the distribution of zakat can be realized with both. This study aimed to determine how the fitness distribution of ZIS in BMT Beringharjo with Statement of Financial Accounting Standards 59 Islamic Banking. The analysis used in this study is a descriptive analysis is performed through the analysis of field studies by collecting data on the distribution of zakat. From the analysis it can be concluded impementasi distribution of Zakat funds in BMT Beringharjo not in accordance with SFAS Statement 59, which is essentially under SFAS 59 ZIS funds derived from sources of zakat from Islamic banks, alms of outsiders Islamic banks, donation and charity and its use is given to the class 8 asnaf, on the other hand also fund distribution rules based on SFAS 59 qardhul hasan sourced from receipt of donation, charity, fines, and income of non-kosher and is intended for use as loans or donations. Based on the above rule that the distribution of ZIS implementations in BMT automatic Beringharjo not in line with SFAS 59, ZIS benefits can be received and perceived benefits as well as appropriate mustahiq (consumptive and productive), and utilization of zakat is intended for long-term program for the improvement of the welfare and enhancing the status of mustahiq be muzakki