The National Zakat Board (BAZNAS) The Republic of Indonesia is a non-structural government institution that manages zakat nationally in Indone. The problem in this research is how the development of the collection and distribution of Zakat, Alms, and Other Religious Social Funds (ZIS and DSKL) and how effective is the distribution of BAZNAS zakat? The objectives of this study include: to measure the effectiveness of the distribution of BAZNAS ZIS and DSKL. This research uses qualitative and quantitative methods. The qualitative method uses a descriptive approach. While the quantitative method uses the Zakat Core Principle (ZCP) measurement model. ABSTRAK Badan Amil Zakat Nasional (BAZNAS) Republik Indonesia merupakan lembaga pemerintah nonstruktural yang melakukan pengelolaan zakat secara nasional di Indonesia. Permasalahan dalam penelitian ini adalah bagaimana efektivitas penyaluran zakat BAZNAS? Tujuan penelitian ini antara lain: untuk mengukur efektivtas penyaluran ZIS dan DSKL BAZNAS. Penelitian ini menggunakan metode kualitatif dan kuantitaif. Metode kualitatif menggunakan pendekatan deskriptif. Sedangkan metode kuantitatif menggunakan model pengukuran rasio Zakat Core Prinsiple (ZCP). Objek yang digunakan dalam penelitian ini adalah laporan keuangan BAZNAS selama rentang periode 2001 sampai dengan 2018. Hasil penelitian ini menunjukkan bahwa jumlah pengumpulan ZIS dan DSKL 18 tahun, Rp932.648.351.752,19. Sedangkan jumlah penyaluran ZIS dan DSKL selama 18 tahun, sebesar Rp836.512.139.145,00. Berdasarkan ZCP tingkat efektivitas penyaluran selama 18 tahun beroperasi sebesar 90% (sembilan puluh persen). Hal ini menunjukkan bahwa tingkat efektivitas penyaluran ZIS dan DSKL BAZNAS selama 18 tahun berada pada kategori Sangat Efektif dimana Alocation to Collection Ratio (ACR) mencapai ≥ 90 persen.
<p>Seeing the tasks of zakat institutions that are so complex, certainly indicates that the performance of zakat institutions need special attention to be evaluated in terms of management of zakat funds. Because zakat has a strategic role to assist the government in poverty alleviation programs and development programs. This study aims to explain the model of zakat institution performance measurement. The models described in this study consist of National Zakat Index (IZN), Zakat Village Index (IDZ), Center of Islamic Business and Economic Studies (CIBEST), Balance Scorecard, Indonesia Magnificence of Zakat (IMZ) and International Standard of Zakat Management (ISZM). The method used in this study is Library Research, and from the results of this study shows that each measurement model has the characteristics of each with different measurement methods with each other.</p>
The experience of the economic crisis that had hit Indonesia in 1997 showed that micro-entrepreneurs were able to survive, reduce unemployment and absorb employment. Despite having a large role, micro-entrepreneurs, faced with various problems of access to capital. Lack of access to capital is a factor hampering the success of entrepreneurs. LPPI study results (2015), only 30% are able to access financing. As a solution, the development of micro-entrepreneurs is carried out based on the Islamic maqasid through the use of zakat funds. This study uses qualitative methods with a literature study and descriptive approach. The results of this study indicate that the Islamic maqasid which is directly related to the development of micro-entrepreneurs is protecting offspring (nasl) and protecting property (maal). Protecting religion in the context of developing micro-entrepreneurs is maintaining business continuity and sustainability. Whereas protecting assets in the context of developing micro-entrepreneurs is a business that must be managed professionally in order to grow and make a profit.
Rumah Zakat is a philanthropic institution that manages zakat and infaq/alms with an average amount of zakat and infaq/alms collection for 5 (five) years from 2015-2019 amounting to IDR176,298,735,332.80, and the average amount of distribution for 5 (five) years for the period 2015-2019 amounting to IDR152,627,321,395.80. The problem in this research is how is the effectiveness of zakat distribution and charity/alms house? The purpose of this study was to measure the effectiveness of the distribution of zakat and donations/charity at the Rumah Zakat. This research uses a literature study and quantitative method with the Allocation to Collection Ratio (ACR) ratio measurement model based on Zakat Core Principle (ZCP). The object used in this study is the financial statements of the Rumah Zakat for the period of 2010 to 2019. The results of the study show that distribution includes 8 asnaf, namely: fakir, miskin, Amil, Muallaf, Riqob, Ghorimin, Ibnu Sabil, and Fii Sabilillah, in four groups empowerment namely: Healthy Smiles, Champion Smiles, Independent Smiles, and Sustainable Smiles with an Integrated Community Development (ICD) approach that is aligned with the Millennium Development Goals (MDGs). Based on ZCP the effectiveness of distribution for 5 years of operation is 87% or included in the Effective category, where the Alocation to Collection Ratio (ACR) reaches 70-89%. That is, zakat and donation/alms are channeled to mustahik effectively. Suggestion from this research is that Rumah Zakat can increase the effectiveness of zakat distribution with an effectiveness level above 90% so that it is included in the Highly Effective category if ACR ≥ 90 percent)
This study tests the factors that influence the decision of muzaki in channeling zakat, namely: trust, religiosity, income, and quality of accounting information. This study is a survey of 40 muzaki from Amil Zakat Institution (known as LAZ) Zakat Sukses in Depok. This study uses the purposive sampling method. Data analysis using SPSS 25 software with multiple linear regression analysis. The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect the decision of muzaki to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzakki's decisions in distributing zakat through LAZ Zakat Sukses. This study's scope is on the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not represent nationally. Therefore, similar studies in collecting more large-scale data and broader areas will be useful. The implication is that LAZ Zakat Sukses need to show zakat management's performance to increase muzaki trust.
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