Efektivitas Tata Kelola Keuangan dalam Optimalisasi Dana Zakat, Infaq, dan Sedekah melalui Pogram Unggulan (Studi Kasus di BAZNAS Kabupaten Kediri)

Abstract

This study analyzes the effectiveness of BAZNAS Kediri Regency’s financial governance in optimizing Zakat, Infaq, and Sadaqah (ZIS) funds through innovative flagship programs: Kediri Sehat, Kediri Cerdas, Kediri Taqwa, Kediri Berdaya, and Kediri Peduli. Using a qualitative case study approach, data were obtained through interviews and official financial reports. The findings show that BAZNAS has implemented structured planning and budgeting through the RAKT system. Optimization strategies include strengthening human resources, cross-sector collaboration, digital communication via social media, and regular program evaluations. The main challenges faced are economic fluctuations and maintaining public trust, which are addressed through the principles of syar’i compliance, legal adherence, and national responsibility. The study concludes that effective financial governance is essential in delivering sustainable and well-targeted ZIS programs.