The Accountability and Distribution of Productive Zakat in Improving the Welfare of Zakat Recipients

Abstract

The problem of inequality that occurs in society caused by differences in meeting the needs of life is increasing. Islam has provided a solution to this problem, which is zakat. The distribution of resources from the rich to the poor is the essential purpose of zakat. This study aims to provide empirical evidence related to the effect of accountability amil zakat institutions and distribution of productive zakat by the amil zakat institutions, in this case of National Amil Zakat Agency (BAZNAS) of Central Sulawesi Province, on the welfare of zakat recipients. This study is quantitative research with a survey method. The survey was conducted on zakat recipients recorded in BAZNAS of Central Sulawesi Province, which amounted to 165 people. The research data was obtained through questionnaires and documentation. The data analysis method used in this study is the multiple linear regression analysis. The results of this study reveal that the accountability of the BAZNAS has a significant effect on the welfare of the zakat recipients. Besides, the distribution of productive zakat by BAZNAS has a significant effect on the welfare of zakat recipients. These results indicate that the accountability of amil zakat institutions and the distribution of productive zakat are vital in improving the welfare of zakat recipients as the fundamental goal of zakat.

The Effectiveness of Zakat Disbursement by Amil Zakat Institutions in Indonesia

“…This is supported by Mubtadi's (2019) opinion, which states that performance measurement is needed to ensure the institution's operation in achieving its objectives as a form of Islamic governance in zakat institutions. The research results of Muliati et al (2020) also show that the accountability of amil zakat institutions and the distribution of productive zakat is essential in improving the welfare of zakat recipients as the primary goal of zakat.…”