Abstract

The purpose of this study is to analyze the basic values that make up a zakat management organization. Then compare it to the basic values of other forms of organization (private sector, public sector and Non-Public Organizatio sector). The method used with a critical perspective approach. Through this approach, a critical analysis of the profile of the organizational entity of the current zakat managers and then each entity profile is reconstructed based on governance and organizational theories. Reconstruction stage starts by reconstructing zakat management organization as zakat management organization as business entity, organization of zalcat management as public sector entity then organization of zakat management as sector of non public organization.

The result of the study shows that the basic value of zakat management organization is very different from 3 (three) other sectors. Therefore the organizational form of zakat management is not part of the three, it is the fourth sector organization, the zakat organization.

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