Aksyana : Jurnal Akuntansi dan Keuangan Islam
Vol 2, No 2 (2023): Maret

ANALISIS PERBANDINGAN EFEKTIVITAS PENYALURAN DANA ZAKAT PADA LEMBAGA DOMPET DHUAFA TAHUN 2021-2022

Jayengsari, Reksa (Unknown)
L S, Suci Tiara (Unknown)
Faiza, Taris Nur (Unknown)



Article Info

Publish Date
23 Mar 2023

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan efektivitas penyaluran dana (penggunaan asset) pada lembaga Dompet dhuafa tahun  2021-2022 dengan  menggunakan  allocation  to collection ratio (ACR). Penelitian ini menggunakan metode penggabungan antara metode kualitatif dan kuantitatif. Data penelitian diperoleh dengan mengambil publikasi laporan  keuangan Lembaga Dompet Dhuafa pada tahun 2021-2022. Berdasarkan hasil penelitian disimpulkan bahwa penyaluran dana (penggunaan asset) pada lembaga Dompet Dhuafa dengan menggunakan allocation to collection ratio (ACR) adalah sangat efektif. Hasil penelitian menunjukkan bahwa tingkat efektivitas penyaluran dana zakat pada Dompet Dhuafa selama periode  2021-2022 sebesar 201,54%  termasuk  kedalam  kategori highly effective yaitu lebih dari 90% memiliki kapasitas yang sangat efektif dalam penyaluran dana zakat.ABSTRACTThis study aims to determine the extent to which the effectiveness of channeling funds (use of assets) at the Dompet Dhuafa institution in 2021 - 2022 uses the allocation to collection ratio (ACR). This research uses a combination of qualitative and quantitative methods. The research data was obtained by taking the publication of the financial reports of the Dompet Dhuafa in 2021-2022. Based on the results of the study it was concluded that the distribution of funds (asset use) at the Dompet Dhuafa institution using the allocation to collection ratio (ACR) is very effective. The results of the study show that the level of effectiveness in channeling zakat funds to Dompet Dhuafa during the 2021-2022 period is equal to 201.54% fall into the highly effective category, that is, more than 90% have a very effective capacity in channeling zakat funds.

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Journal Info

Abbrev

JA

Publisher

Subject

Religion Economics, Econometrics & Finance Education

Description

Aksyana : Jurnal Akuntansi dan Keuangan Islam is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic finance and banking. Editors welcome articles and research reports that address current issues such as: accounting, sharia accounting, and ...