Aktsar: Jurnal Akuntansi Syariah
Vol 4, No 1 (2021)

Identification of Zakat Impact Measurement Tools




Article Info

Publish Date
29 Jun 2021

Abstract

Zakat management aims to alleviate poverty and improve the welfare of mustahiq. Various instruments for measuring the impact of zakat on mustahiq are needed to measure the achievement of the goals of zakat management. This study aimed to identify and analyze several instruments to measure the impact of zakat. The analysis was conducted by conducting a literature study on various reference sources. The analysis used a descriptive analysis approach and a content analysis approach. The results of this study found four instruments for measuring the impact of zakat: Social Return on Investment (SROI), Center of Islamic Business and Economic Studies (CIBEST), Sustainable Livelihood Impact Assessment (SLIA), and BAZNAS Index for Sustainable Water and Sanitation (BI- WAS). Overall, all instruments can measure the impact of zakat on mustahiq for zakat disbursements to mustahiq

Copyrights © 2021






Journal Info

Abbrev

aktsar

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AKTSAR, particularly focuses on the main topics in the development of the sciences of accounting and Islamic accounting areas focus in Indonesia. It covers: Islamic accounting, public sector accounting, Accounting in Islamic management and business, Accounting in the Islamic financial institution, ...