Deskripsi/Abstract
Abstract. This study aims to examine the supervisory system of BAZNAS of
Bengkulu Province in the empowerment of zakat with the aim to alleviate
poverty. The research method used in this research is a qualitative approach
with a phenomenological paradigm to build the reality of ideas. The data
collection methods used were observation, interviews, and documentation
which were then analyzed by using the Miles & Huberman interactive model,
namely data reduction, data presentation, and conclusion drawing or
verification. The results obtained show that the National Amil Zakat Agency
(BAZNAS) of Bengkulu Province community empowerment was carried out in
the form of direct and indirect supervision by BAZNAS of Bengkulu Province.
The form of direct supervision was a form of preventive supervision
(Concurrent Control) and initial supervision (Feed Forward Control), while the
form of indirect supervision was feedback control in which this supervision was
used to measure the results of an activity that had been carried out. The two
forms of supervision were the types of internal control carried out by directly
related parties and the type of preventive and repressive supervision to avoid
deviations in the implementation of zakat empowerment activities. However,
the supervision of BAZNAS of Bengkulu Province community empowerment
needs to apply more detailed and clear indicators of empowerment success for
each community empowerment program. In addition, BAZNAS needs to make a
Standard Operating Procedure (SOP) for the implementation of the
empowerment program by not only showing it but also implementing coaching
and mentoring to a clear stage of achieving independence
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