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Implementation of Professional Zakat among ASN at BAZNAS, Langkat Regency in 2018-2020 Andriana Alnazhira Chandra; Zainul Fuad; Yenni Samri Juliati Nasution
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5126

Abstract

This study aims to determine the implementation of professional zakat on the State Civil Apparatus in the Langkat Regency Government. This research is field research with data collection methods in the form of observations, interviews, and documentation. The data collected was processed and analyzed with descriptive qualitative. The results showed that: First, of the 8,535 State Civil Apparatus in the Langkat Regency Government, not all of them carried out their professional zakat, only some of the State Civil Apparatus were willing to deduct 2.5% of their salaries related to professional zakat, but only a few, such as high-class ASN, while others only donate and: Second, the receipt of professional zakat at the National Amil Zakat Agency (BAZNAS) is 50.29% of the funds channeled through 5 fields, namely education, health, humanity, economics as well as da'wah and advocacy. With the maximum collection of zakat/infaq funds by BAZNAS Kab. Langkat, the more distribution through these fields, which will be beneficial for the Mustahik in need.
Analysis of the Efficiency of the Management of Zakat, Infaq, and Sadaqah Funds at BAZNAS SU Zainul Fuad; Yenni Samri Juliati Nasution; Halimatussakdiyah Halimatussakdiyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5124

Abstract

This study aims to find out the level of efficiency of Zakat, Infaq and Shodaqoh (ZIS) management at BAZNAS SU. This research is quantitative descriptive. The data used to measure the level of efficiency is the financial reports of BAZNAS SU in 2017-2020 by using the Data Envelopment Analysis Software (DEAP) 2.1 method with the assumption of Constant Return to Scale (CRS) using a production approach. The input variables used are operational cost, socialization cost, personnel cost and total assets. While the output variable is collected funds and channeled funds. The results shows that the level efficiency of ZIS management at BAZNAS SU in 2017-2020 has been efficient with all variables reaching 100% which means that ZIS management at BAZNAS SU has been efficient. So that it is able to use existing inputs to produce maximum output.