OPERATIONAL AUDIT ON ZAKAT FUND RECEIVING DEPARTMENT OF DOMPET DHUAFA HEADQUARTER

Abstract

The objective of this research is to identify weaknesses occurring in the in the Zakat fund receiving activities also to formulate recommendation to overcome the weaknesses has been found. This research is focused in the assessment of the effectiveness of an activity of the subject being researched, Dompet Dhuafa Headquarter. The researcher chose Qualitative research type in order to define the actual condition of the unit being researched and compare it with the theory. Researcher will use primary data and secondary data as the tools of research. Generally, the performance of Zakat Fund Receiving Department of Dompet Dhuafa has been assessed as effective. Nevertheless, there are still some gaps to improve the effectiveness. Dompet Dhuafa still needs to emphasize its rules and regulations especially in punctualities. As well as that, Dompet Dhuafa also needs to add the number of employees, especially the amil zakat who serves the customer.