Indonesian Journal of Applied Accounting and Finance
Vol. 1 No. 1 (2021): June

Pengaruh Pendistribusian Zakat Produktif terhadap Tingkat Pengurangan Kemiskinan Mustahik di Kota Banjarmasin

Rizqa (Politeknik Negeri Banjarmasin)
Muhammad Yassir Fahmi (Politeknik Negeri Banjarmasin)
Mochammad Arif Budiman (Politeknik Negeri Banjarmasin)



Article Info

Publish Date
30 Jun 2021

Abstract

One of the instrument trusted to decrease poverty is zakat especially if distributed to productive activities. This research aimed to find out if the distribution of productive zakat has effect on the decrease level of mustahik poverty, to find out total and classification of mustahik households and the change of mustahik households without and with productive zakat. This research used correlative quantitative method with analysis technique of simple linear regression and CIBEST analysis. This research used saturated sample technique to mustahik of Amil Zakat Board (BAZNAS) of Banjarmasin City with a total of 23 respondents. From the research results, it can be concluded that the distribution of productive zakat has no significant effect decreasing on the poverty level of mustahik. This can be seen from the t count (-1,177) < t table (2,079) and from F count (1,385) < F table (4,30) p value (Sig) in the amount of 0,252 > 0,05 which means that Ho is accepted. Based on total households of mustahik based on CIBEST quadrant before and after the presence of productive zakat fund, there is difference of classification of each mustahik household. The condition change of mustahik household without and with productive zakat fund based on material and absolute poverty index each experienced decrease in the amount of -10,5 and -100%. Spiritual poverty index does not change at all either before or after accepting productive zakat in the amount of zero percent. While prosperity index increase to 504,7%.

Copyrights © 2021






Journal Info

Abbrev

IJAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal ...