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All Journal Qawanin: Journal of Economic Syaria Law Al-Muraqabah: Journal of Management and Sharia Business Istithmar: Jurnal Studi Ekonomi Syariah Al-Muhasib: Journal of Islamic Accounting and Finance Welfare: Jurnal Pengabdian Masyarakat
Moch. Zainuddin
Ekonomi Syariah – IAIN Kediri
Religion Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Al-Muhasib: Journal of Islamic Accounting and Finance

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Value for Money (VfM) as a Tool for Evaluating Zakat Fund Management Effectiveness Novia Anggraeni Larasati; Ali Samsuri; Moch. Zainuddin; Arif Zunaidi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i2.1059

Abstract

This research aims to measure the efficiency and effectiveness of zakat fund management by BAZNAS Sidoarjo Regency using the value-for-money method for two years, namely 2021 and 2022. The research method used is qualitative with a descriptive approach. The measurement results show that the efficiency level in managing zakat funds in 2021 was 56%, which decreased to 46% in 2022. Despite the decline, during these two years, the efficiency level can be categorized as efficient. Meanwhile, the level of effectiveness in managing zakat funds reached 100% results in each program implemented, indicating a balanced level of effectiveness. In conclusion, BAZNAS Sidoarjo Regency has succeeded in maintaining an efficient level of efficiency in managing zakat funds, while the level of effectiveness remains balanced. This research contributes to understanding and improving the optimal management of zakat funds.
Co-Authors Addinin Nasikhah Addinin Nasikhah Ahmad Syakur Ahmad Syakur Ahmad Syakur Ali Samsuri Azrul Azlan Iskandar Mirza Binti Mutafarida Choiril Anam Dijan Novia Saka Jamaludin A. Khalik M. Khoirul Anam Ning Purnama Sariati Novia Anggraeni Larasati Refy Alvianti Zunaidi, Arif