The Relationship of Organizational Culture and Management Policy in the Utilization of Social and Economic Value of Zakat

The purpose of this research is to see the correlation of organizational culture and management policy in the utilization of social and economic value of zakat. The role of zakat intermediation will be related to management policy, especially in achieving the objectives of zakat distribution program, namely the utilization of the social and economic value of zakat. One of the factors associated with management policy is organizational culture. This research method uses survey and descriptive analysis research with a qualitative approach. Data collection techniques used is questionnaires, interviews and documentations. The research population is the Amil (zakat collector) of zakat institutions in Great Bandung. The results of the research revealed that there is a correlation of the organizational culture and management policy in the utilization of the social and economic value of zakat. The research implications are expected to be used as inputs for zakat management to increase the utilization of socioeconomic value of zakat. Keywords—organizational culture; management policy; zakat