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All Journal IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam International Journal of Management Science and Application
Abdullah Mubarok
Al-Azhar University, Egypt
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Measurement of the Effectiveness of Zakat Disbursement on Dompet Sosial Madani Efri Syamsul Bahri; Abdullah Mubarok; Salsiati
International Journal of Management Science and Application Vol. 2 No. 2 (2023): ijmsa
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v2i2.130

Abstract

Zakat is an obligation for Muslims who have fulfilled the haul and nishab requirements. Dompet Sosial Madani (DSM) is the entity that manages Zakat at the Bali Province level. This study aims to measure the effectiveness of Zakat distribution in DSM. This research was conducted using a quantitative method with a descriptive approach. The data is sourced from the DSM Financial Statements for 2017-2022. Measuring the effectiveness of distribution uses the formula allocation to collection ratio (ACR) approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness of Zakat distribution at DSM is in the Highly Effective category. DSM must maintain an effectiveness ratio above 90 per cent to optimize Zakat benefits for Mustahiq.
The Measurement Of The Effectiveness Level Of Zakat Distribution a Comparison Between The Zakat Colection Center in Malaysia and the national Amil Zakat agency (BAZNAS) in Indonesia Efri Syamsul Bahri; Mohd Mizan Mohammad Aslam; Abdullah Mubarok; Suyadi Murdi Wiharjo; Hendro Wibowo
IQTISHADUNA Vol. 14 No. 1 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v14i1.7218

Abstract

In Malaysia, the Zakat Collection Center (PPZ) plays a role in collecting zakat in three Federal Territory areas: the Kuala Lumpur Federal Territory, the Labuan Federal Territory, and the Putrajaya Federal Territory. Meanwhile, the distribution of zakat is carried out by Baitulmal. Furthermore, in Indonesia, the collection and disbursement of zakat are carried out by the National Zakat Agency (BAZNAS). This study aims to compare the level of effectiveness of zakat disbursement between PPZ and BAZNAS. This study uses a quantitative method with the Allocation to Collection Ratio formula approach. The data is sourced from the summary of PPZ zakat reports and BAZNAS financial reports. Data were obtained from each entity's website for 2019-2021. The results showed that the level of effectiveness of the disbursement of PPZ zakat was 92%, and BAZNAS was 94%. It shows that the effectiveness of zakat disbursement on PPZ and BAZNAS is in the Highly Effective category. Zakat management entities worldwide need to respond to the results of this research to continuously optimize the effectiveness of zakat disbursement in the Highly Effective category. Thus, the benefit of zakat is genuinely felt by Mustahik
Co-Authors Bahri, Efri Syamsul Hendro Wibowo Mohd Mizan Mohammad Aslam Salsiati Suyadi Murdi Wiharjo