Al Maal: Journal of Islamic Economics and Banking
Vol 4, No 1 (2022)

Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach

Efri Syamsul Bahri (Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI))
Ade Salamun (STID Mohammad Natsir)
Zainal Arif (Universitas Muhammadiyah Tangerang)



Article Info

Publish Date
16 Jul 2022

Abstract

Zakat accumulation inside Indonesia has shown significant growth, with an average of 25.71% in the previous five years (2015-2019). Zakat collection contributions came from Baznas, Baznas Province, Baznas Regency/City, including Amil Zakat Entity (LAZ), with the most significant contribution of LAZ reaching 56.79%. The LAZ Dewan Da’wah is one LAZ contributing to realising the zakat governance objectives. This study desires to measure the effectiveness of allocating Zakat, Infaq/Alms, and other religious, social funds at LAZ Dewan Da’wah. The effectiveness’ level was measured utilising the zakat core principle model in the allocation to collection ratio (ACR) directions. The research object used the LAZ Dewan Da’wah financial statements from 2015 to 2019. The results presentation, the allocation effectiveness at LAZ Dewan Da’wah for 2015-2019 reached 92% in the High-Effective type with an ACR value of ≥ 90 per cent. It displays that the LAZ Dewan Da’wah is on track. Thus, LAZ Dewan Da’wah has contributed to achieving the national zakat governance goals, namely, increasing zakat’s benefits to realise the welfare of mustahiq, including poverty alleviation

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Journal Info

Abbrev

jieb

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Al Maal berfokus pada masalah utama dalam pengembangan Ilmu Ekonomi Islam dan Perbankan Syariah dalam bentuk pemikiran konseptual/gagasan dan hasil penelitian meliputi: Ekonomi Islam ( Mikro dan Makro ); Pemikiran dan Sejarah Ekonomi Islam; Etika Bisnis Islam; Bank Syariah dan Lembaga ...