Zakat Empowerment Model in Islamic Boarding School

There are three great potentials possessed by Islamic boarding schools in their role of making the people's economy independent: This potential exists within the students, The role of Islamic boarding schools as a liaison for the surrounding community Islamic boarding schools as a resource for the surrounding community may play a role in collecting zakat and waqf. This type of research entails library research with data collection techniques beginning with the reading of references and concluding with their classification so that conclusions can be drawn regarding the concept of relevance raised regarding the model of zakat empowerment in Islamic boarding schools in Indonesia. Zakat empowerment approach at Islamic boarding schools is founded on the Quran and Hadith's teaching of doing the best for everyone, everywhere

There are three great potentials possessed by Islamic boarding schools in their role of making the people's economy independent: This potential exists within the students, The role of Islamic boarding schools as a liaison for the surrounding community Islamic boarding schools as a resource for the surrounding community may play a role in collecting zakat and waqf.This type of research entails library research with data collection techniques beginning with the reading of references and concluding with their classification so that conclusions can be drawn regarding the concept of relevance raised regarding the model of zakat empowerment in Islamic boarding schools in Indonesia.Zakat empowerment approach at Islamic boarding schools is founded on the Quran and Hadith's teaching of doing the best for everyone, everywhere, including the local community.Islamic boarding school has implemented empowerment in education, society, culture, the environment, da'wah, health, and the economy.Consequently, via the development of the Amil zakat institution or zakat collection unit based on an Islamic boarding school, it is feasible to achieve the role and function of an Islamic boarding school, which is not just a cadre of religious thinkers/center of excellence.An institution that produces human resources for students and the local community, as well as an institution with the capacity to empower the community/agent of development.

INTRODUCTION
The pillar of Islam known as zakat comprises at least three components, namely spiritual, social, and economic.First is the spiritual dimension of the individual.Zakat is a manifestation of belief in Allah s.w.t. and a means of purging the soul of all spiritual maladies, such as ungratefulness and disrespect for others.Zakat will also cultivate the appropriate job and commercial habits geared toward halal sustenance.The second is the social dimension, in which zakat is directed toward efforts to improve the social conditions of society.Brotherhood and solidarity shall prosper.While the third is the economic dimension, which consists of two key concepts: slow economic development and economic sharing systems.The primary objective is to promote the well-being of the impoverished.Short-term, the primary needs of the Mustahik can be met; long-term, their economic resilience will develop and they will encourage economic growth (Pusat Kajian Strategis -Badan Amil Zakat Nasional, 2021).
The zakat management strategy is oriented towards multiplying muzaki rewards and increasing the welfare of mustahik, and the zakat centralization system can also alleviate existing poverty.Since the era of zakat distribution, the function and role of zakat in the economy have also decreased.They are considered a mere worship ritual, so the dysfunction of the function of zakat as social security is even now only an obligation.There is no sense of empathy and a sense of kinship and solidarity for fellow (Suryani & Fitriani, 2022).
Zakat management in Indonesia is regulated by the government as stated in Law No. 23 of 2011 concerning Zakat Management.In the arrangement of zakat management, both syar'i and regulatory, zakat distribution in Indonesia can be done in two ways: by distribution (consumptive zakat) or utilization (productive zakat).Both have the same goal: helping Muslims in Indonesia to be more empowered by meeting the basic needs of mustahik.There are many benefits of channeling zakat funds collected, both consumptive and productive (Wahyu & Anwar, 2020).
The distribution of ZIS is consumptive.That is, zakat is distributed directly to mustahik for daily consumption needs.This pattern is a short-term program in overcoming the problems of the people, for examples, such as the distribution of zakat fitrah in the form of rice or money to the poor every Eid al-Fitr or the distribution of zakat maal directly by the muzakki to mustahik who are in dire need due to a lack of food or experiencing a disaster.
The BAZNAS distribution pattern uses the concept of sustainable/productive empowerment, using UPZ (Zakat Distribution Unit), which not only distributes but also monitors developments in mustahik conditions.BAZNAS uses this pattern to project a change from a mustahik to a muzaki effectively.In addition, BAZNAS also provides guidance/assistance to mustahik so that their business activities can run well.(Muqorobin & Kartin, 2022) Productive ZIS distribution is the distribution of zakat given to a person or group of people to be used as business capital (Normasyhuri, Budimansyah, 2022).This means giving zakat, which can make the recipients produce something continuously with the zakat assets they have received, to be developed to meet their life needs in the future (Sholikin, 2022).
The management of BAZNAS consistently implements policies that align with the ideals of zakat management, namely the welfare of the people, by prioritizing the allocation for productive zakat schemes.Suppose there is a standard allocation per the scheme of the zakat program that has been determined.In that case, there should be optimal supervision of the realization of distribution so that the target and realization run harmoniously (Riyanto & Tesmanto, 2022).
The distribution of zakat carried out by BAZNAS is divided into five dimensions: economy, health, humanity, education, and da'wah.The programs provided will cover at least one of these dimensions.Suppose it is linked to Islamic boarding schools as managers in the collection and distribution of zakat, of course.In that case, this will advance the economic sector of the ummah and nation more quickly.Islamic boarding schools are educational institutions historically been a hallmark of Indonesia.Islamic boarding schools are traditional educational institutions that study the yellow book, the Koran, hadith, Arabic, and general knowledge in depth.Besides being an educational institution, Islamic boarding schools also drive the community's economy, especially the community around the Islamic boarding school.The number of Islamic boarding schools registered with the Ministry of Religion of the Republic of Indonesia in 2021 is 34,632, with a total of 4,766,632 students and 385,941 ustadz teaching at Islamic boarding schools.From this data, it is still assumed that an Islamic boarding school has not been registered, so the number is more than the data.
Management of zakat in Islamic boarding schools is necessary so that the objectives of managing zakat infaq and alms based on Islamic boarding schools and professional religious education institutions meet the elements of transparency and accountability in the form of the Amil Zakat Institution and the Zakat Collecting Unit.Zakat does not only help those who are marginalized by an exploitative and extractive economic system, those who experience social injustice, or those who happen to be powerless in the face of reality, but zakat also can encourage social transformation towards social justice, community empowerment, humanization, and liberation; and develop innovations that serve humanity.Islamic boarding school has two main capitals: socio-cultural capital, solid social trust, strong community roots, and a transformative vision of zakat, so the role of Islamic boarding school in zakat management is essential.

METHODS
This research is categorized into the type of library research that is descriptive-analytical (Makkulau Wahyu et al., 2022), because the research object used comes from various references on Islamic boarding school-based zakat management, which are analyzed carefully to obtain valid research results by studying literature from various reference books and scientific journals.The data collection method in this study is directed at searching for data and information through various references written in books and scientific journals; in this study, the primary source that researchers use is a book published by the Baznaas Strategic Studies Center in collaboration with Rabithah Ma'ahid Islamiyah Nadhlatul Ulama with the title of Guide to Management of Zakat, Infaq, and Alms Based on Islamic Boarding Schools published in 2021.The data analysis in this study uses interpretively processed literature research notes by analyzing various reference sources from books published by Baznas and scientific journals that discuss issues.The same thing then relates to the theory of zakat management.

RESULT AND DISCUSSION
Professionally managed zakat institutions will be able to overcome all the things that cause poverty.The concern for the zakat management institution is how zakat can be utilized to overcome and overcome the poverty of Muslims in particular and Indonesian citizens in general.This management is essential so that zakat is not just a fundraising ceremony without a clear distribution target.(Haris Nasution et al., 2018) Zakat management is the activity of planning, organizing, implementing, and supervising the collection, distribution, and utilization of zakat.An integral part of zakat management is muzakki and zakat assets, mustahik and amil.There are two types of Zakat Management Institutions in Indonesia: BAZ and LAZ.Utilization of zakat collection results can be carried out in two patterns, namely consumptive and productive patterns, and distributed to 8 asnaf (Fathulloh et al., 2022) as in QS.At-Taubah (9) verse 60, namely: the poor, people who do not have and do not try.Poor people whose income is less for their lives are always in a state of deprivation.Amil, people who take care of zakat both collect and distribute zakat.Muallaf is a person who has just converted to Islam and whose faith is still weak.Riqab was an enslaved person who was given the freedom to try to become free.Gharim, a debtor who cannot afford it.Fi sabillah, people who fight in the way of Allah for the sake of establishing Islam.Ibnussabil is a person who runs out of money on a well-intentioned journey.
The purpose of zakat management is to improve services for the community by paying zakat, realizing social welfare and social justice, and increasing zakat's effectiveness (A Rio Makkulau & Wirani Aisiyah, 2020).The collection of zakat funds and the utilization of zakat have recently experienced developments.In its utilization, zakat, which was previously only consumptive, currently tends to be productive, such as used for developing and empowering MSMEs.So that zakat can increase income, profit, and public consumption (Najiyah et al., 2022).
As the oldest and closest Islamic educational institutions to the community, Islamic boarding schools play a crucial role in boosting the Indonesian economy.Islamic boarding schools have great resources, thus they should be leaders in bolstering the economy of the nation.In terms of employment, economic prospects, and the formation of business entities, financial institutions, and social institutions of Islamic boarding schools and the education of students, Islamic boarding schools can boost the local economy in a variety of ways (Fathoni & Rohim, 2019).The establishment of zakat institutions in Islamic boarding schools is one way to develop these characteristics into more specific and targeted programs.As institutions that exist in society, Islamic boarding schools play a crucial role, both in terms of religious issues (moral authority) and social issues (Nadzir, 2015).
Islamic boarding schools have a role in empowering the surrounding community, the role of Islamic boarding schools is shown by the opening of new job opportunities for the community, (Fathoni & Rohim, 2019) there is cooperation between the Islamic boarding school and the surrounding community through cooperation agreements, for example, in agriculture and others.The creation of new entrepreneurs through guidance from Islamic boarding schools to the surrounding community.
BAZNAS Regulation Number 2 of 2014 concerning Guidelines for Providing Recommendations for Permits for the Establishment of Amil Zakat Institutions as the basis for issuing LAZ recommendations.LAZ established by Islamic boarding schools / educational institutions at the district level at least has a Sharia Supervisory structure (minimum 1 person) and managers who carry out technical tasks in the fields of collection, distribution, utilization, administration, and finance at least 8 people.

UPZ Baznas Organizational Structure in Islamic Boarding Schools
The development of zakat in Indonesia has increased yearly; from the data found in 2017-2018, the National zakat fund has increased by 14.5%.In 2018-2019 the National zakat fund increased by 15%.(Suryani & Fitriani, 2022) Then in the Report of the National Amil Zakat Agency (BAZNAS) in 2021, it was recorded that the realization of collecting zakat funds in Indonesia reached Rp. 14 trillion, an increase of 33.8% from zakat receipts in the previous year.This figure is far from the potential of zakat in this country, with only 4.28% of Rp. 327 trillion.From the funds collected, BAZNAS distributed them to 1,834,320 recipients throughout Indonesia (Syahputra & Nasution, 2022).
Islamic boarding schools can strengthen and expand the collection (collection) of ZIS (Zakat, infaq, and alms) as well as distribution to ZIS zakat recipients (mustahik).Islamic boarding schools can distribute ZIS in an accountable, syar'i safe, and regulatory-safe way.From the data, it was found that we can calculate the ZIS potential of students starting from the obligatory zakat, namely zakat fitrah.A total of 28,864,460 if they pay zakat fitrah of IDR 25,000/student, then IDR 721,611,500,000 is collected.If both parents of the students participate in paying zakat fitrah at the Islamic boarding school, the amount collected is IDR 2,164,834,500,000.This is a massive figure for zakat recipients (mustahik).The potential for zakat fitrah above is significant and continues to grow from the potential for zakat mal, productive business zakat, infaq, and alms from parents, the community around the Islamic boarding school, and Islamic boarding school alumni.This is an example of the great potential that is had in collecting zakat funds from the student's side of the Islamic boarding school.
Islamic boarding schools focus on institutional and individual independence (students).The independence of Islamic boarding schools has occurred since their establishment; However, several Islamic boarding schools still need to be able to meet operational standards adequately (Ministry of Health standards); Islamic boarding schools live and continue to contribute to the state in good education.Islamic boarding schools are Islamic educational institutions that study, explore, understand, live and practice the Koran and hadith by emphasizing their importance as a guide to everyday life, interacting with humans and the surrounding environment.Islamic boarding schools also carry out da'wah and empowerment for students and the community around the Islamic boarding school.
Empowerment carried out by Islamic boarding schools is based on messages from the Koran and hadith, which are to do the best for anyone, anywhere, including for the surrounding community.Islamic boarding schools' empowerment is empowerment in the fields of education, society, culture, environment, da'wah, health, and economy.
Empowerment carried out by Islamic boarding schools is purely from the Islamic boarding school's finances and even from the personal funds of the kiai where in the village, usually the kiai is already economically independent, with control of agricultural land that supports him to focus on teaching students.Therefore, the funds used are limited to those in Islamic boarding schools; if ZIS management in Islamic boarding schools can be carried out massively, it can provide additional funds for empowerment both within Islamic boarding schools and the community around the Islamic boarding schools.Moreover, Islamic boarding schools can independently collect ZIS funds from within the Islamic boarding school and the community around the Islamic boarding school.Islamic boarding schools can also conduct outreach to students and all residents of the Islamic boarding school and the community around the Islamic boarding school to pay ZIS to the Islamic boarding school.
Islamic boarding schools can expand their reach by maximizing students' parents, business partners, and alumni who, of course, can pay ZIS so that the management of ZIS results can be maximized.Community empowerment programs carried out by Islamic boarding schools can be more focused, focused, broader, recorded, and the impact felt.
The collection or collection, distribution, and utilization of zakat in Islamic boarding schools can undoubtedly help mustahik in the Islamic boarding school environment itself, such as orphans whom their parents abandoned due to COVID-19, students who cannot afford it, help scholarships for children working in Islamic boarding school and so on.The COVID-19 pandemic has given birth to 11,000 new orphans abandoned by their parents.The management of ZIS in this Islamic boarding school can provide opportunities for students who have lost one or both parents to continue to be able to continue their education.
The management of Islamic boarding school-based ZIS is beneficial in helping to strengthen Islamic boarding schools economically and provide the best possible benefits for students and the community around the Islamic boarding school.Management accountability in Islamic boarding schools can be accounted for to meet general standards, requiring training for administrators so that all management is by applicable laws, no longer using the manual method as before without recording.Islamic boarding schools exist because of the community's need for education that unites noble morals.The idea of the Islamic boarding school is to build students who can set a good example and build the character of independent students.Islamic boarding schools are engaged in various fields, one of which is improving the welfare of residents.Islamic boarding schools exist for, by, and from the community, so the potential of Islamic boarding schools is increasingly supporting the empowerment programs that Islamic boarding schools have continuously carried out.
The role of Islamic boarding school alumni is vital to encourage ZIS in Islamic boarding schools to develop.The job differentiation of students alumni can provide material and non-material support to the ZIS Islamic boarding school institution.It can be said that scholars, intellectuals, academics, entrepreneurs, social activists, private employees, civil servants, and politicians who come from Islamic boarding schools are always trying to develop Islamic knowledge, understanding, and practices that promote progress, one of which is the Islamic boarding school-based ZIS.
Alumni of Islamic boarding schools are engaged in various educational institutions, community organizations, professional associations, and even political parties driven by students, working to overcome backwardness, maintain community and institutional traditions (civic tradition), to realize the ideals of modern society.modernity) Indonesia.It can even be felt that the collective work of students (alumni and parents of students) is dedicated to Muslim groups and all components of the nation.
ZIS management in Islamic boarding schools will focus more on doing the following: Social mapping and data collection of Islamic boarding schools sources or strengths (potential).Social analysis around the Islamic boarding school to support targets and problem solving.Planning according to needs.Realization in the field according to the plan.Monitoring.It is essential to see if the implementation is by the objectives set.Evaluation.Evaluation is critical to see how far this empowerment is meaningful for the community.In addition, you can see what is lacking and how to improve it in the subsequent empowerment.
The role of Islamic boarding schools is in the fields of education, religion, economy (revolving funds for the community around the Islamic boarding school), and physical, social, cultural, and health development.Islamic boarding schools can continuously empower the community and pay attention to the Islamic boarding school environment.This deep concern for the problems around the Islamic boarding school is still ongoing and is the spirit of concern for the Islamic boarding school as an institution.
Islamic boarding schools carry out much empowerment in the field of education on a massive basis, one of which is improving skills both in terms of soft skills and hard skills.Islamic boarding schools focus on educating mentally strong, economically independent students with good morals.Education conducted by Islamic boarding schools is very diverse, formally, non-formally, and informally.This is not only done to students but to the surrounding community.
Empowerment in the health sector by establishing health posts that aim to help deal with public health problems.Residents or students who are sick can be treated temporarily at the post, but if two days are still not recovered, the patient is referred to the puskesmas.Health operations and financing are managed jointly by the Islamic boarding school and the community through the withdrawal of the Health Fund.Apart from that, to prepare for the implementation of the nutrition garden program for the community around the Islamic boarding school by holding training for nutrition cadres through training which is held annually in collaboration with the students and the local health center.
Islamic boarding schools are the pioneers of empowering the ummah's economy.Islamic boarding schools empower the community around the Islamic boarding school.The kiai is a place for brainstorming because the kiai in the village are usually economically independent, politically independent, and traditionally independent, so the learning model in the Islamic boarding school already has its curriculum.Any curriculum changes do not reduce it.Islamic boarding schools are very adaptive to change; whenever there is something that, according to the Islamic boarding school, is good for the development of student's knowledge, the Islamic boarding school will not refuse.A ZIS management institution is essential in Islamic boarding schools because it helps strengthen and develop empowerment for students and the surrounding community.

Table 1. Zakat Empowerment Table in Islamic Boarding Schools
One of the empowerment programs carried out by LAZ at Islamic boarding schools in the field of education (increasing human resources for teachers, assigning preachers, scholarships for orphans, dhuafa, and high achieving children), social (sharing takjil, Eid gifts, Safari Ramadhan, happy muharam, responding to disaster victims), environmental (repairing livable houses for the poor, planting productive trees, social service in cleaning the environment, repairing public facilities, repairing places of worship and education), health (free medical treatment, mass circumcision, blood donation, free ambulance, milk for malnourished toddlers, nutritional assistance for mothers pregnancy and childbirth costs), economic empowerment (welfare for the poor and MSMEs with the help of business capital and entrepreneurial skills) and da'wah (online and offline with students living in foundations or people's homes for preaching) spread across various parts of Indonesia.
It can be concluded that Islamic boarding schools are engaged in the fields of education, religion, economy (revolving funds to the community around the Islamic boarding school), and physical, social, cultural, and health development.Islamic boarding schools can continuously empower the community and pay attention to the Islamic boarding school environment.This great concern for the problems around the Islamic boarding school is still ongoing and is the spirit of concern for the Islamic boarding school as an institution.

CONCLUSION
Empowerment carried out by Islamic boarding schools is based on the message from the Koran and hadith, which is to do the best for anyone, including the surrounding community.Islamic boarding schools' empowerment is empowerment in the fields of education, society, culture, environment, da'wah, health, and economy.So, through the establishment of the amil zakat institution or zakat collection unit based on an Islamic boarding school, it is possible to realize the role and function of an Islamic boarding school, which is not only as a center for the cadre of religious thinkers (center of excellence).However, as an institution that prints human resources for students and the surrounding community, as well as an institution that has the power to empower the community/agent of development.

Figure 1 .
Figure 1.LAZ Organizational Structure at Islamic Boarding School Figure 2.