ANALYSIS OF THE EFFECTIVENESS OF THE DISTRIBUTION OF ZAKAT FUNDS IN ASAHAN DISTRICT BAZNAS IN 2019-2022

Alif Husen

Abstract


This study analyzes the effectiveness of the distribution of zakat funds at BAZNAS in Asahan Regency, which can be formulated using the ACR (Allocation to Collection Ratio) ratio. ACR is the ratio between the proportion of zakat funds collected and zakat funds distributed. The purpose and benefits of the research as a result of the author's internship is so that the Asahan District BAZNAS Office can collect zakat funds better in the future and distribute them to people who are entitled to receive zakat so that the level of effectiveness in distributing zakat funds remains very effective every year. Research conducted by the author is a type of qualitative research using descriptive methods. This research was conducted at the National Amil Zakat Agency (BAZNAS) Asahan Regency which is located at Jl. Turi No. 3 Range Kab. Asahan, North Sumatra. Data sourced from first parties, such as data obtained by questionnaires or direct interviews with informants, namely the heads and employees of the Asahan Regency National Amil Zakat Agency (BAZNAS). The results showed that BAZNAS Asahan Regency has several programs so that the distribution of zakat funds is right on target, namely through the Economic Program (Asahan Mandiri), Education Program, Health Program, Da'wah and Social Programs. And the level of effectiveness in distributing zakat funds at BAZNAS in Asahan Regency for the last four years, namely the 2019-2022 period, is 243% which is included in the highly effective category with an average collection of Rp. 3,077,922,266 and an average distribution of 7,483,913,187. In 2019 it can be interpreted that the effectiveness of zakat funds distributed is 148% which is included in the highly effective category, in 2020 it is 421% which is included in the highly effective category, in 2021 it is 234% which is included in the highly effective category and in 2022 effectiveness the distribution of zakat funds is 185% and is included in the highly effective category.


Keywords


Effectiveness, Funds, Zakat, Allocation to Collection Ratio



DOI: http://dx.doi.org/10.31258/ijeba.8.2.201-208

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