Writer / NIM
SRI YOLANDA HASAN / 921414098
Study Program
S1 - AKUNTANSI
Advisor 1 / NIDN
RONALD S BADU, SE., M.Si / 0023108301
Advisor 2 / NIDN
AYU RAKHMA WURYANDINI, SE., MSA / 0917028204
Abstract
ABSTRAK
SRI YOLANDA HASAN, 2018. Skripsi. Potensi dan Realisasi Zakat Pertanian (Studi pada BAZNAS Kabupaten Gorontalo). Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Negeri Gorontalo. Dibawah bimbingan Bapak Ronald S. Badu, SE., M.Si selaku pembimbing I dan Ibu Ayu Rakhma Wuryandini, SE., M.SA selaku pembimbing II.
Penelitian ini bertujuan untuk mengetahui (1) Potensi dan realisasi zakat pertanian yang ada di BAZNAS Kabupaten Gorontalo. (2) Strategi peningkatan penerimaan zakat pertaian di BAZNAS Kabupaten Gorontalo. Dalam melakukan penelitian ini, peneliti sebagai instrument kunci penelitian yang terlibat langsung dalam penelitian. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan kuantitatif dan metode kualitatif dengan pendekatan fenomenologi. Lokasi penelitian di BAZNAS Kabupaten Gorontalo.
Hasil Penelitian menunjukan bahwa (1) Potensi pertanian yang ada di Kabupaten Gorontalo besar, hal ini dibuktikan berdasarkan luas lahan dan hasil produksi di Kabupaten Gorontalo. Realisasi zakat pertanian yang ada di BAZNAS Kabupaten Gorontalo sampai saat ini belum ada. (2) Strategi peningkatan zakat pertanian untuk saat ini berupa sosialisasi, adanya PERBUB dan pembuatan baliho. Strategi kedepannya untuk peningkatan penerimaan zakat pertanian di BAZNAS Kabupaten Gorontalo yakni: Pertama, adanya PERDA (Peraturan Daerah) berupa regulasi UU wajib zakat. Kedua, kerjasama antara Pemerintah Pusat dengan Pemerintah Daerah dalam sosialisasi. Ketiga, Melalui dakwah.
Kata Kunci: Potensi Pertanian, Realisasi Zakat Pertanian, Strategi Peningkatan, Fenomenologi
ABSTRACT
SRI YOLANDA HASAN, 2018. Skripsi. Potential and Realization Agricultural Alms (A Study at National Alms Board of District of Gorontalo). Bachelor Study Program of Accounting, Faculty of Economics, State University of Gorontalo. The principal supervisor is Ronald S. Badu, SE., M.Si and the co-supervisor is Ayu Rakhma Wuryandini, SE., MSA.
The study is aimed at investigating (1) Potential and Realization Agricultural Alms at National Alms Board of District of Gorontalo and (2) strategies of improving the agricultural alms revenue at National Alms Board of District of Gorontalo. The researcher acts as the key instruments that directly involves in the field. It applies descriptive method with quantitative approach and qualitative method with phenomenology approach. The research site is National Alms Board of District of Gorontalo.
Findings reveal that (1) the agriculture potential in District of Gorontalo is big proved by the available land area and the production result. The agricultural alms realization at National Alms Board of District of Gorontalo is not yet available, (2) strategies of improving the agricultural alms revenue at National Alms Board of District of Gorontalo are doing socialization, through Regent Regulation, and displaying the information through billboard. The future strategies in improving the agricultural alms revenue at National Alms Board of District of Gorontalo are the existence of Regional Regulation which is concerning the alms obligatory, the cooperation between the center government and the regional government through socialization, and through da'wah.
Keywords: Agricultural Potential, Agricultural Alms Realization, Improvement Strategy, Phenomenology
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