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"Indonesia's National Zakat Agency (Badan Amil Zakat Nasional, BAZNAS) is an official government agency that manages the zakat of Indonesian people. BAZNAS is tasked with collecting zakat, infaq, and shadaqah (ZIS) from the community and managing the redistribution of funds to recipients. Through digitalization, BAZNAS has made several breakthroughs towards improving their system management. This is in order to improve the performance of BAZNAS in terms of fundraising and distribution, which have a significant impact on BAZNAS' overall performance. This study aims to describe the transformation of BAZNAS in applying digital technology to management. The author conducted research on BAZNAS for two years, from 2019 to 2020, and found that BAZNAS succeeded in formulating its concept for digitalization even prior to the COVID-19 pandemic. As such, BAZNAS was able to quickly move its programs into the digital realm. Further digitalization is also ongoing at BAZNAS. As Indonesia is the country with the largest number of Muslims in the world, the success of BAZNAS as the national zakat institution in Indonesia can serve as a role model for Muslim communities around the world in ZIS management is a key part of the road towards prosperity in the Muslim world."

"Penelitian ini bertujuan untuk mengevaluasi dan menganalisis penyebab kurang optimalnya sistem pengendalian internal dalam pertanggungjawaban bantuan pemerintah. Objek penelitian ini yaitu Badan X yang merupakan badan independen pemerintah. Badan X menyalurkan bantuan pemerintah kepada Badan X Provinsi yang ada di tiga puluh empat provinsi. Penelitian dilakukan menggunakan metode kualitatif dengan pendekatan studi kasus. Data yang digunakan meliputi data primer dan data sekunder. Data primer diperoleh dari wawancara. Sedangkan data sekunder diperoleh dari analisis dokumen. Hasil penelitian menunjukkan bahwa terdapat risiko yang terjadi karena penetapan kebijakan yang tidak sesuai peraturan mendasarnya, risiko akibat penetapan peraturan baru, dan pertanggungjawaban tidak sesuai peraturan yang berlaku. Rekomendasi dari hasil penelitian ini adalah melibatkan dan mengefektifkan peran Satuan Pengawasan Intern, penyusunan pedoman pertanggungjawaban, melakukan pemantauan, dan pemisahan tugas.

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This study aims to evaluate and analyze the causes of unoptimal internal control system in the accountability of government aid. The object of this research is institution X which is an independent government institution. Institution X distributes government aid to institution X in thirty-four provinces. The research was conducted using a qualitative method with a case study approach. The data used includes primary data and secondary data. Primary data was obtained from interviews. While secondary data was obtained from document analysis. The results showed that there were risks that occurred due to the establishment of policies that were not in accordance with the underlying regulations, risks due to the establishment of new regulations, and accountability was not in accordance with applicable regulations. Recommendations from the results of this study are to involve and strengthen the role of the Internal Audit Unit, prepare accountability guidelines, conduct monitoring, and separate duties."

"Program sembako merupakan program bantuan yang diberikan pemerintah pada masyarakat miskin, dan diharapkan dapat membantu memenuhi sebagian kebutuhan pangan KPM (Keluarga penerima manfaat). Namun, dalam pelaksanaannya masih ditemui beberapa permasalahan seperti, penyaluran yang tidak sepenuhnya tepat sasaran, penyaluran yang tidak tepat waktu, penggunaan dana bantuan oleh KPM yang tidak semestinya yang membuat tujuan program sulit tercapai, sosialisasi yang kurang efektif, adanya antrean panjang dalam proses penyaluran, serta penyaluran program sembako yang masih belum merata sehingga menimbulkan kecumburuan sosial. Oleh karena itu, penelitian ini memiliki tujuan untuk mengetahui efektivitas pelaksanaan program sembako di Kabupaten Lombok Timur tahun 2022-2023. Penelitian ini menggunakan teori CIPP models yang memiliki empat dimensi yaitu context, input, process, product. Peneliti menggunakan pendekatan kuantitatif, dengan teknik pengumpulan data mix methode yaitu survei, wawancara mendalam, dan studi kepustakaan. Penyebaran survei dilakukan secara offline dan online melalui platform google form dengan total 100 responden. Peneliti juga melakukan wawancara mendalam dengan beberapa pihak seperti kepala bidang fakir miskin dinas sosial, Keluarga Penerima Manfaat (KPM), pendamping program, akademisi, dan kader program sembako. Hasil penelitian menunjukkan bahwa pelaksanaan program sembako sudah efektif. Namun masih memerlukan adanya perbaikan-perbaikan dalam beberapa hal seperti pada proses identifikasi KPM, sosialisasi, pelaksanaan program sembako seperti penggunaan dana dan ketepatan waktu penyaluran, peningkatan kepuasan KPM terhadap nominal bantuan, serta proses pencairan dana bantuan.

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The basic food program is an assistance program provided by the government to poor communities and is expected to help meet some of the food needs of KPM (beneficiary families). However, in its implementation, there are still several problems encountered, such as distribution that is not completely on target, distribution that is not on time, inappropriate use of aid funds by KPM which makes it difficult to achieve program objectives, less effective socialization, long queues in the distribution process, and the distribution of basic food programs is still uneven, giving rise to social jealousy. Therefore, this research aims to determine the effectiveness of implementing the basic food program in East Lombok Regency in 2022-2023. This research uses the CIPP model theory which has four dimensions, namely context, input, process, and product. Researchers used a quantitative approach, with mixed method data collection techniques, namely surveys, in-depth interviews, and literature studies. The survey was distributed offline and online via the Google Form platform with a total of 100 respondents. Researchers also conducted in-depth interviews with several parties such as the head of the poor social services sector, Beneficiary Families (KPM), program assistants, academics, and basic food program cadres. The research results show that the implementation of the basic food program has been effective. However, improvements are still needed in several areas, such as the KPM identification process, socialization, implementation of the basic food program such as the use of funds and timeliness of distribution, increasing KPM satisfaction with the amount of aid, as well as the process of disbursing aid funds."