Functions of the Agency of Amil Zakat, Infaq, Sedakah and its Management in Gowa District, South Sulawesi Province, Indonesia

This paper describes the functions of the amil zakat, infaq, and alms institutions in the management of zakat in Gowa district. in addition to a discussion of the cultural system related to the implementation of the zakat. This study discusses the processes of zakat distribution, namely the real actions of the parties involved in the process of giving and receiving zakat. In this connection, it can be described as a form of activity carried out by individuals and BASNAZ in the context of distributing zakat to poor Gowa citizens. The results of this study indicate that the zakat practice carried out by Muzakki in Gowa district is not yet optimal. The management of zakat by BASNAZ in Gowa district in terms of collection and distribution, is not too significant because muzakki are still accustomed to handing over directly to mustahik so that the hope of making zakat can have implications for increasing the welfare of mustahik has not been done well.