Agency Problem of Zakat Management: Case of Azka in Jember District, Indonesia

摘要

The purpose of this study was to understand the agency relationship in the distribution of zakat. This study used a qualitative approach by using the method of field research. Informants in this study are the internal and external stakeholders in the distribution of zakat institutions namely donors, recipients and managers. The results of this study indicate that the agency relationship applied is a multiple agency with emphasis on good service governance based on the principles of service namely Accountability, Transparency, Justice and Participation.