KnE Social Sciences
ISSN: 2518-668X
The latest conference proceedings on humanities, arts and social sciences.
An Analysis of The Effectiveness of Zakat Distribution at Baznas Indonesia During The Covid-19 Pandemic: A Disbursement Collection Ratio Approach
Published date: Jul 05 2022
Journal Title: KnE Social Sciences
Issue title: The 3rd International Conference on Advance & Scientific Innovation (ICASI)
Pages: 16-24
Authors:
Abstract:
The Covid-19 pandemic requires people to restrict social activities, including zakat distribution activities carried out by the Indonesian National Zakat Agency (BAZNAS). This study aimed to analyze the effectiveness of zakat distribution during the COVID19 pandemic in Indonesia using the Disbursement Collection Ratio approach. The research was conducted at the Indonesian National Zakat Agency. The method was a descriptive quantitative method of which the secondary data source was financial statements processed using the Disbursement Collection Ratio formula. The results of the study showed that the zakat distribution at BAZNAS Indonesia was quite effective because it fell in the range of 50-69%, i.e., 65.23%. Nonetheless, in terms of the trend of the effectiveness ratio from April to July 2020, there was a condition where the zakat distribution at BAZNAS Indonesia was less effective. This is due to the COVID-19 pandemic which hindered the zakat distribution activities.
Keywords: Effectiveness; Distribution; Zakat; the Covid-19 Pandemic
References:
[1] BI BI. Standrat Internasional Pengelolaan Zakat [Internet]. www.bi.go.id. 2015. Available from: https://www.bi.go.id/id/ruangmedia/siaran-pers/Pages/BI-Luncurkan-Standar-Internasional Pengelolaan-Zakat.aspx
[2] Wahyuni S. Peranan laz sebagai pengelola zakat dalam pendayagunaan zakat produktif : studi kasus rumah zakat medan. At-tafahum j Islam Law. 2017;1(2):104– 25.
[3] Dhakoir A. Bank Zakat (Gagasan, Tatanan, dan Penerapan Pengelolaan Zakat Terintegrasi). Al Manahij. 2015;9(1):141–54.
[4] Mutafarida B, Fahmi MF. Upaya Implementasi Fatwa Majelis Ulama Indonesia No 23 Tahun 2020 Sebagai Upaya Pemulihan Ekonomi Oleh Lembaga Amil Zakat. Qawanin. 2020;4(2):138–53.
[5] Duriyah S. Manajemen Pendistribusian Zakat (Studi Kasus Pada LAZISMU PDM Kota Semarang). 2015.
[6] Yuliasih A, Juliana J, Rosida R. Zakat Core Principle (Zcp) Poin 10 Disbursement Management Dalam Mengukur Efektivitas Pendistribusian Zakat Pada Program Kerja Baznas. J Ekon Syariah Teor dan Terap. 2021;8(1):116.
[7] Khoiriyah S. Tradisi Pendistribusian Zakat Fitrah Kepada Ustaz Di Desa Batonaong Siti Khoiriyah. Maliyah J. 2016;06(02):1435–54.
[8] Nafi’ MAY. Analisa Efektivitas Penyaluran Zakat BAZNAS Kabupaten Kudus. Ziswaf J Zakat Dan Wakaf. 2020;7(2):151.
[9] Irfandi NM. Pendayagunaan Zakat Untuk Penanggulangan Pandemi Covid-19 Perpektif Filsafat Hukum Islam. Al - Muamalat J Huk dan Ekon Syariah. 2020;5(1):1– 26.
[10] Laela NN& AEH. The Effect of Profitability on Zakat Expenditures on Sharia Banks. AT-TAUZI’ J Ekon Islam. 2016;15(1):103–21.
[11] Pratama YC. Peran Zakat Dalam Penanggulangan Kemiskinan (Studi Kasus : Program Zakat Produktif Pada Badan Amil Zakat Nasional). J Tauhidinomics. 2015;1(1):93–104.
[12] Syahriza M, Harahap P, Zainul Fuad. Analisis Efektivitas Distribusi Zakat Produktif dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara). AT-TAWASSUTH. 2019;4(1):137–59.
[13] Saputra H. Zakat Sebagai Sarana Bantuan Bagi Masyarakat Berdampak Covid-19. Al-Ijtima‘i Int J Gov Soc Sci. 2020;5(2):161–75.
[14] Ulum DR. Efektivitas Pendistribusian Zakat Untuk Program Sleman Produktif Dalam Upaya Mensejahterakan Mustahik di BAZNAS Sleman. Dsp UII. 2018;1–36.
[15] Himmah LA. Efektivitas Pendistribusian Zakat Dalam Upaya Peningkatan Kesejahteraan Mustahik (Studi Kasus pada BAZ Kota Semarang Tahun 2013). 2014;7:219–32. Available from: http://eprints.walisongo.ac.id/
