Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach

Efri Syamsul, Bahri and Ade, Salamun and Zainal, Arif (2022) Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach. Al Maal: Journal of Islamic Economics and Banking, 4 (1). pp. 119-132. ISSN 2580 - 3816

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Abstract

Zakat accumulation inside Indonesia has shown significant growth, with an average of 25.71% in the previous five years (2015-2019). Zakat collection contributions came from Baznas, Baznas Province, Baznas Regency/City, including Amil Zakat Entity (LAZ), with the most significant contribution of LAZ reaching 56.79%. The LAZ Dewan Da’wah is one LAZ contributing to realising the zakat governance objectives. This study desires to measure the effectiveness of allocating Zakat, Infaq/Alms, and other religious, social funds at LAZ Dewan Da’wah. The effectiveness’ level was measured utilising the zakat core principle model in the allocation to collection ratio (ACR) directions. The research object used the LAZ Dewan Da’wah financial statements from 2015 to 2019. The results presentation, the allocation effectiveness at LAZ Dewan Da’wah for 2015-2019 reached 92% in the High-Effective type with an ACR value of ≥ 90 per cent. It displays that the LAZ Dewan Da’wah is on track. Thus, LAZ Dewan Da’wah has contributed to achieving the national zakat governance goals, namely, increasing zakat’s benefits to realise the welfare of mustahiq, including poverty alleviation.

Item Type:	Journal
Uncontrolled Keywords:	Zakat Allocation; Zakat Core Principle; Amil Zakat Entity.
Divisions:	School of Graduate Studies
Depositing User:	Muhamad Aizat Nazmi Mohd Nor Hamin
Date Deposited:	04 Nov 2022 02:30
Last Modified:	04 Nov 2022 02:30
URI:	http://ur.aeu.edu.my/id/eprint/1000

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