The Analysis of Zakat Distribution Effectiveness

Authors

  • Intan Srimulya, Isni Rosdiani, Silviana

Abstract

Zakat as pillar of Islam is the obligation of every Muslim who can afford it and is reserved for those who have the right to receive it. With good management, zakat is a potential fund that can be used to advance general welfare for the entire community. The National Zakat Agency (BAZNAS) of the Republic of Indonesia is a non-structural government institution that manages zakat nationally in Indonesia. The problem in this study is how the effectiveness of BAZNAS zakat distribution in Kuningan Regency. The objectives of this study include: to measure the effectiveness of ZIS distribution and DSKL BAZNAS in Kuningan Regency. This research used qualitative and quantitative methods. The qualitative method used a descriptive approach. Meanwhile, the quantitative method used the Zakat Core Principle (ZCP) ratio measurement model. The object used in this study was the BAZNAS financial statements of Kuningan Regency for the period of 2015 to 2019. The results of this study indicated that the total collection of ZIS and DSKL for 5 (five) years, IDR 26,791,443,910.04. Meanwhile, the total of ZIS and DSKL distribution for 5 (five) years was IDR 26,284,375,510.06. Based on the ZCP, the distribution effectiveness level for 5 (five) years of operation was 98% (ninety eight percent). This showed that the effectiveness level of ZIS distribution and DSKL BAZNAS for 5 (five) years was in High Effective category where the Allocation to Collection Ratio (ACR) reached ? 90 percent. Only weaknesses were still found in the supervision of productive zakat distribution on mustahik zakat, namely the absence of control, guidance on business types for mustahik who receive productive zakat, and there is no reporting from mustahik to BAZNAS Kuningan Regency.

Published

2020-12-01

Issue

Section

Articles