Jurnal Akuntansi Multiparadigma
Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma

EFEKTIVITAS TATA KELOLA DANA ZAKAT

Dewi Susilowati (Universitas Jendral Sudirman)
Christina Tri Setyorini (Universitas Jendral Sudirman)



Article Info

Publish Date
31 Aug 2018

Abstract

Abstrak: Efektivitas Tata Kelola Dana Zakat. Penelitian ini bertujuan untuk menganalisis secara mendalam efektivitas dan efisiensi tata kelola pendistribusian dana zakat. Metode yang digunakan adalah studi kasus pada Badan Amil Zakat (BAZ) Kabupaten Banyumas, Purbalingga, Banjarnegara dan Kebumen. Penelitian ini menemukan adanya informasi yang nyata bahwa efisiensi dan efektivitas penyaluran zakat dapat mewujudkan good zakat governance. Implikasinya, BAZ tiap Kabupaten perlu meningkatkan efisiensi untuk biaya adminstrasi dan mengupayakan penyaluran dana zakat pada sektor produktif. Selain itu, masyarakat golongan asnaf fakir, miskin, amil, dan fisabilillah harus diprioritaskan dalam pendistribusian dana zakat.                                                                                                    Abstract: The Effectiveness of Zakat Fund Governance. This study aims to analyze in depth the effectiveness and efficiency of the management of the distribution of zakat funds. The method used is a case study on the Amil Zakat Agency (AZA) in Banyumas, Purbalingga, Banjarnegara and Kebumen Regencies. This study finds that there is real information that efficiency and effectiveness of zakat distribution can realize good zakat governance. Therefore, AZA in each regency needs to improve efficiency for administrative costs and seek the distribution of zakat funds in the productive sector. In addition, the community of asafaf fakir, poor, amil, and fisabilillah must be prioritized in the distribution.

Copyrights © 2018






Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...