• Siti Isnaniati Accounting, University Islamic Of Kadiri, Kediri, Indonesia
  • Beby Hilda Agustin Accounting, University Islamic Of Kadiri, Kediri, Indonesia
  • Ni Made Ayu Sriwathi Maheswari Pasupati, Bali, Indonesia



Zakat is a means to alleviate poverty by assisting those in greater need. To facilitate the distribution of zakat to eligible recipients, the role of Zakat Management Organizations (OPZ) is required. OPZ plays a role in collecting and distributing wealth from the muzakki (those who give zakat) to those who are entitled to receive it. According to Law No. 23 of 2011 on zakat management, zakat management organizations consist of two types: the National Zakat Amil Body (BAZNAS at the provincial and district levels, as well as UPZ) established by the government, and Zakat Amil Institutions established by the community, such as LAZISMu, LAZISNU, Dompet Dhuafa, Yatim Mandiri, Rumah Zakat, and Baitul Maal Hidayatullah (BMH). The purpose of this research is to understand the zakat governance in LAZISNU Kediri district, using a case study research methodology with informants. Data collection is derived from documentation, archive records, interview results, direct observations, observations of participants, and other physical devices. Structured interviews were conducted to obtain data in line with the Zakat Core Principles (ZCP). The research findings indicate that some informants express satisfaction with the zakat governance that has been implemented in accordance with the Zakat Core Principles. This can be seen in how they oversee, manage systems, governance, and administration in the institution. All activities related to zakat governance in LAZISNU Kediri district are directly monitored and supervised by central authorities.




How to Cite

Isnaniati, S., Agustin, B. H., & Sriwathi, N. M. A. (2023). ZAKAT GOVERNANCE IN LAZISNU KEDIRI DISTRICT. International Conference of Business and Social Sciences, 3(1), 41–50.