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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Mega Sri Rahayu
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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EFISIENSI DAN EFEKTIVITAS PENDISTRIBUSIAN ZAKAT DI BAZNAS KABUPATEN TAPANULI SELATAN Mega Sri Rahayu; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.21806

Abstract

The development of the Amil Zakat Institution raises various problems. Lack of understanding of zakat rules is the main factor behind various violations of zakat rules and misuse of zakat distribution. This study aims to determine the efficiency and effectiveness level of the distribution of zakat in Baznas, South Tapanuli Regency. This research uses mixed, qualitative, and quantitative approaches with interview and documentation data collection techniques. The production approach is used to determine the input-output variables, while the assumptions use CRS (Constant Return to Scale) to determine the input-oriented variables. The variables in this study consisted of employee salaries and operating costs as the input-oriented variables, while the output variables consist of the distribution of zakat funds and receipt of zakat funds. The results of this study indicate that the Baznas of South Tapanuli Regency has an efficiency level of 100% for three consecutive years, 2019, 2020, and 2021, while its effectiveness average is 72.76%, which is considered effective (between 70 to 89%).
Co-Authors Meutia Fitri