The Effectiveness of Zakat Disbursement at the National Board of Zakat (Baznas) Kendal Regency
DOI:
https://doi.org/10.59921/icecomb.v2i1.18Keywords:
effectiveness of zakat disbursement, ACT, zakat, Baznas Kendal RegencyAbstract
Zakat has a significant role in improving people's welfare. One entity that manages Zakat for the community's welfare is the Kendal Regency National Amil Zakat Agency (Baznas). This study aims to measure the level of effectiveness of Zakat disbursement at the Baznas Kendal Regency. This research was conducted using quantitative methods. The data is sourced from the Kendal Regency Baznas Financial Report for 2020-2022. Disbursement effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 108 per cent. Thus, the level of effectiveness of Kendal Regency Baznas disbursement is in the Highly Effective category. Kendal Regency Baznas needs to optimize the disbursement of Zakat to Mustahiq, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.
References
Abdoeh, Nor Mohammad. 2020. “Tinjauan Filosofis Terhadap Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat.” Cakrawala: Jurnal Studi Islam 14(2):143–57. doi: 10.31603/cakrawala.v14i2.3128.
Abdullah, Ma’ruf. 2015. Metode Penelitian Kuantitatif.
Afrimaigus, Riko, and Nadia Renata. 2022. “Poverty Alleviation through Community Development Zakat in Tanah Datar Regency.” ITQAN: Journal of Islamic Economics, Management, and Finance 1(1):08–16. doi: 10.57053/itqan.v1i1.5.
Anon. 2011. Undang-Undang No.23 Tahun 2011 Tentang Pengelolaan Zakat.
Bahri, Efri Syamsul. 2013. Zakat Dan Pembangunan Sosial. FAM Publishing.
Bahri, Efri Syamsul, Juhary Ali, and Mohd Mizan Mohammad Aslam. 2022. “A Bibliometric Analysis of the Conceptual Model of the Success of Asnaf Entrepreneurs.” International Journal of Economics, Management and Accounting 30(1):225–51.
Bahri, Efri Syamsul, and Zainal Arif. 2020. “Analisis Efektivitas Penyaluran Zakat Pada Rumah Zakat.” Al Maal: Journal of Islamic Economics and Banking 2(1):13. doi: 10.31000/almaal.v2i1.2642.
Bahri, Efri Syamsul, Mohd Mizan Mohammad Aslam, and Amran Muhammad. 2020. “Analysis of the Effectiveness of Zakat Distribution at the Amil Zakat Institution Initiative Zakat Indonesia (LAZ IZI).” in ICETLAWBE 2020, September 26, Bandar Lampung, Indonesia.
Bahri, Efri Syamsul, and Sabik Khumaini. 2020. “Analisis Efektivitas Penyaluran Zakat Pada Badan Amil Zakat Nasional.” Al Maal: Journal of Islamic Economics and Banking 1(2):164. doi: 10.31000/almaal.v1i2.1878.
Bahri, Efri Syamsul, Riesya Aulia Putri, and Dadang Romansyah. 2022. “Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology.” Iqtishadia 15(1):63. doi: 10.21043/iqtishadia.v15i1.10713.
Bahri, Efri Syamsul, and Indra Utama. 2021. “The Measurement of the Effectiveness of Zakat Disbursement in Indonesia.” IQTISHADIA Jurnal Ekonomi & Perbankan Syariah 8(1):125–40. doi: 10.19105/iqtishadia.v8i1.4196.
Bakar, Marina Abu. 2019. “Concept of Revenue, Expenses and Liabilities in Accounting For Zakat, Waqf and Baitulmal in Malaysia: An Analysis from Shariah Perspective.” Pp. 1–15 in Advancing Zakat For Ummah Development, edited by A. H. M. Noor and M. H. Zaenal. Center for Islamic Philanthropy and Social Finance (CIPSF) Universiti Teknologi MARA.
Baznas, Pusat Kajian Strategis. 2018. Outlook Zakat Indonesia 2018.
BPS kabupaten Kendal. 2012. “Kabupaten Kendal Dalam Angka.” 53(9):1689–99.
Din, Noormariana Mohd, Mohammad Ismail, and M. Mohd Rosli. 2019. “Factors Influencing Asnaf Entrepreneur’s Intention Under Asnaf Entrepreneurial Program ( AEP ) Towards Zakat on Business.” Journal of Islamic, Social, Economics and Development 4(22):11–24.
Husin, Nor Azilah, Nur Alisa Adriana Mohd Khairil Tipla, Muhammad Amirul Hafizi Bin Mohd Zaffaruddin, and Noraishah Mohamad Riduan. 2022. “The Determinants of Effective Zakat Distribution in Selangor Higher Education Institutions.” AZJAF: Azka International Journal of Zakat & Social Finance 3(1):157–73.
Itang, and Rehan Hania Azzahra. 2018. “Perundang-Undangan Zakat Di Indonesia (Studi Historis Regulasi Tentang Zakat).” TAZKIYA Jurnal Keislaman, Kemasyarakatan & Kebudayaan 19(2):116–28.
Khatib, Abdullah. 2013. “Pengelolaan Zakat Di Dunia Muslim.” Jurnal Ekonomi Dan Hukum Islam 3(2):54–72.
Khumaini, Sabik, M. Nurzansyah, and Fadlie Has. 2022. “Analysis of the Distribution of Zakat, Infaq and Alms at the Baznas Tangerang City During the Covid-19 Pandemic.” ITQAN: Journal of Islamic Economics, Management, and Finance 1(2):81–87. doi: 10.57053/itqan.v1i2.10.
Nadia Renata, and Riko Afrimaigus. 2022. “Application of Nishab of Zakat Profession at BAZNAS Tanah Datar Regency.” ITQAN: Journal of Islamic Economics, Management, and Finance 1(2):60–67. doi: 10.57053/itqan.v1i2.9.
Nafi, Muhammad Agus Yusrun. 2020. “Analisa Efektivitas Penyaluran Zakat Baznas Kabupaten Kudus.” ZISWAF : Jurnal Zakat Dan Wakaf 7(2):151–65.
Priadana, H. M. Sidik, and Denok Sunarsi. 2021. Metode Penelitian Kuantitatif. Pascal Books.
Rifa’i, Bachtiar. 2013. “Efektivitas Pemberdayaan Usaha Mikro Kecil Dan Menengah (UMKM) Krupuk Ikan Dalam Program Pengembangan Labsite Pemberdayaan Masyarakat Desa Kedung Rejo Kecamatan Jabon Kabupaten Sidoarjo.” Journal Unair 1(1):1–7.
Sudarwati, Yuni, and Nidya Waras Sayekti. 2011. “Konsep Sentralisasi Sistem Pengelolaan Zakat Dalam Pemberdayaan Ekonomi Umat.” Jurnal Ekonomi & Kebijakan Publik 2(1):559–84.
Syahriza, Mulkan, Pangeran Harahap, and Zainul Fuad. 2019. “Analisis Efektivitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara.” AT-TAWASSUTH IV(1):137–59.
Uddin, Nazim, Hamdino Hamdan, Nor Azizan, Che Embi, Salina Kassim, Norma Bt, and Md Saad. 2020. “The Effect of Zakat Programs on the Social Impact of Microfinance Institutions in Bangladesh.” Issues (2):2672–7471.
Yudhira, Ahmad. 2020. “Analisis Efektivitas Penyaluran Dana Zakat, Infak, Dan Sedekah Pada Yayasan Rumah Zakat.” Value Jurnal Ilmiah Akuntansi Keuangan Dan Bisnis 1(1):1–15.
Yusup, Deni Kamaludin, Dadang Husen Sobana, and Fachrurazy. 2021. “The Effectiveness of Zakat Distribution at the National Zakat Agency.” Al-’Adalah 18(1):55–76. doi: 10.24042/adalah.v18i1.9912.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Efri Syamsul Bahri, Mohd Mizan Mohammad Aslam, Abdullah Mubarok
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The author of this article grants JOURNAL OF MULTI-DISCIPLINES SCIENCE the right to publish this work that is licensed under CC Attribution-NonCommercial-NoDerivatives 4.0 License, which allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
