Mochlasin
Mahasiswa Program Doktor UIN Sunan Kalijaga Yogyakarta
muhlas@yahoo.com
Abstract
The research problems are: (1) how to formulate the principle of GCG in Islamic management?; (2) why does the principles impelementation of GCG become important for developing performance in the Badan Amil Zakat Kota Yogyakarta?; (3) how to use the principles of GCG after the prevailing of Law of Zakat No. 38/ 1999 ?; and (4) how is the impact of the principles implementation of GCG on performance development of Badan Amil Zakat?. This research is a field research which is grounded on a case study. This study uses a qualitatif approach, providing that all phenomena of GCG principles and performance development can be measured by number, so it is likely to use statistical analysis system. In addition, this research also uses qualitative data. The research findings are: (1) it is shown that muzakki or alms giver’s satisfaction with the principles implementation of GCG includes transparancy, accuntability, responsibility, independency and justness; (2) from the data it is found that the motive of muzakki to pay zakat or alms giving is because of the good performance of BAZDA Yogyakarta City.
Keywords: Muzakki (alms giver), mustahiq (alms deserver), amil zakat, good corporate governance.