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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Proaksi
Gita Nurul Fitri Damanik
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Social Sciences

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Manajemen Pengumpulan dan Pendistribusian Zakat di Badan Amil Zakat Nasional (BAZNAS) Kota Pematangsiantar Gita Nurul Fitri Damanik; Imsar Imsar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 3 (2022)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (634.035 KB) | DOI: 10.30651/jms.v7i3.12617

Abstract

The management or control of zakat distribution is very important so that the zakat funds received by Amil can be routed and targeted in accordance with Sharia principles. This study attempts to analyze the management of zakat in BAZNAS Pematangsiantar City, which includes the planning, organization, implementation / mobilization and monitoring of zakat distribution. This type of research is field research with a qualitative descriptive approach. The results showed that BAZNAS in Pematangsiantar City acts as a distribution manager in accordance with management theory and there are several supporting and inhibiting factors in zakat distribution.
ANALISIS PERBANDINGAN PENERIMAAN DANA ZAKAT SEBELUM DAN SESUDAH PENERAPAN PAYROLL SYSTEM Gita Nurul Fitri Damanik; Juliana Nasution
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3725

Abstract

The potential for zakat in Indonesia is very high but in reality the collection of zakat is still low. With the existence of various services from Baznas, for example zakat via the payroll system, it should be able to increase the receipt of zakat funds in Indonesia. This research was conducted at the National Amil Zakat Agency, Pematang Siantar City. The research period used was 2 years before (2017-2018) and 4 years after (2019-2022). This study aims to compare the receipt of zakat funds before and after the implementation of the payroll system. Comparative analysis of various aspects of receiving zakat funds based on the objectives of the payroll system, which includes increasing the amount of zakat received, simplifying time, and optimizing professional zakat by increasing the number of muzzaki. In this comparative quantitative study, the Independent Sample T-Test analysis was used to determine whether the average value of zakat funds received before and after the payroll system was the same or not significantly different. When compared to the conventional assumption test, the data normality test performs better than the graph test. The conclusion of the hypothesis testing reveals the ratio of professional zakat. Sig. Value of 0.523 (two-tailed) greater than 0.05, the independent sample t test can be used to determine whether H0 is accepted or rejected. As a result, it is possible to draw the conclusion that there is no real and significant difference in the average results of receiving zakat funds prior to and following the implementation of the payroll system.
Co-Authors Imsar Imsar Juliana Nasution