Analisis Efektivitas Penyaluran Zakat pada Rumah Zakat

Efri Syamsul Bahri, Zainal Arif

Abstract


Rumah Zakat is a philanthropic institution that manages zakat and infaq/alms with an average amount of zakat and infaq/alms collection for 5 (five) years from 2015-2019 amounting to IDR176,298,735,332.80, and the average amount of distribution for 5 (five) years for the period 2015-2019 amounting to IDR152,627,321,395.80. The problem in this research is how is the effectiveness of zakat distribution and charity/alms house? The purpose of this study was to measure the effectiveness of the distribution of zakat and donations/charity at the Rumah Zakat. This research uses a literature study and quantitative method with the Allocation to Collection Ratio (ACR) ratio measurement model based on Zakat Core Principle (ZCP). The object used in this study is the financial statements of the Rumah Zakat for the period of 2010 to 2019. The results of the study show that distribution includes 8 asnaf, namely: fakir, miskin, Amil, Muallaf, Riqob, Ghorimin, Ibnu Sabil, and Fii Sabilillah, in four groups empowerment namely: Healthy Smiles, Champion Smiles, Independent Smiles, and Sustainable Smiles with an Integrated Community Development (ICD) approach that is aligned with the Millennium Development Goals (MDGs). Based on ZCP the effectiveness of distribution for 5 years of operation is 87% or included in the Effective category, where the Alocation to Collection Ratio (ACR) reaches 70-89%. That is, zakat and donation/alms are channeled to mustahik effectively. Suggestion from this research is that Rumah Zakat can increase the effectiveness of zakat distribution with an effectiveness level above 90% so that it is included in the Highly Effective category if ACR ≥ 90 percent)

Keywords


Effectiveness; Disbursement; Rumah Zakat; Zakat Core Principle

Full Text:

PDF

References


(RZ), Rumah Zakat. 2018. Laporan Tahunan 2018 Rumah Zakat.

Andriyanto, Irsyad. 2011. “Strategi Pengelolaan Zakat dalam Pengentasan Kemiskinan.” Jurnal Walisongo 19(1): 25–46.

Athifah, Ai Nur Bayinah, dan Efri Syamsul Bahri. 2018. “Pengaruh Akuntabilitas Publik dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur pada Yayasan PPPA Daarul Qur’an Nusantara.” 2(April): 54–74.

Bahri, Efri S. 2013. Zakat dan Pembangunan Sosial. Cetakan I. ed. Tim FAM Indonesia. Kediri: FAM Publishing.

Bahri, Efri Syamsul. 2015. Meretas Jalan Perubahan. Cetakan pe. Kediri: FAM Publishing.

Bahri, Efri Syamsul, Prasetio Ariwibowo, dan Hamzah Robbani. 2020. “Productive Zakat on Sharia Perspective and Regulation in Indonesia.” Jurnal LITERATUS 2(1): 66–76.

Bahri, Efri Syamsul, dan Sabik Khumaini. 2020. “Analisis Efektivitas Penyaluran Zakat pada Badan Amil Zakat Nasional.” Al Maal : Journal of Islamic Economics and Banking 1(2): 164–75.

Bahri, Efri Syamsul, dan Reni Oktaviani. 2019. “Zakat Produktif Sebagai Modal Kerja Usaha Mikro.” Perisai : Islamic Banking and Finance Journal 2(2): 101–20.

Bastiar, Yandi, dan Efri Syamsul Bahri. 2019. “Model Pengkuran Kinerja Lembaga Zakat di Indonesia.” ZISWAF : Jurnal Zakat dan Wakaf 6(1): 43–64.

Bayinah, Ai Nur. 2019. “Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak.” Jurnal Akuntansi Dan Keuangan Islam 3(1): 83–98.

BAZNAS. 2019. Statistik Zakat Nasional 2018. Jakarta: BAZNAS.

BAZNAS, Puskas. 2018. Outlook Zakat Indonesia 2018. https://www.puskasbaznas.com/publications/books/627-outlook-zakat-indonesia-2018.

Canggih, Clarashinta, Khusnul Fikriyah, dan Ach. Yasin. 2017. “Potensi dan Realisasi Dana Zakat Indonesia.” al-Uqud: Journal of Islamic Economics 1(1): 14–26.

Fadilah, Sri. 2011. “Pengaruh Implementasi Pengendalian Intern dan Total Quality Management Terhadap Penerapan Good Governance (Studi pada Lembaga Amil Zakat Seluruh Indonesia).” In Simposium Nasional Akuntansi SNA XIV Aceh 2011 "Green Concern: Peran Akuntan dalam Mewujudkan Bisnis yang Sustainable, Aceh: Fakultas Ekonomi Universitas Syiah Kuala.

Hamdani, Lukman, M Yasir Nasution, dan Muslim Marpaung. 2019. “Solusi Permasalahan Perzakatan di BAZNAS dengan Metode ANP : Studi tentang Implementasi Zakat Core Principles.” Jurnal Muqtasid 10(1): 40–56.

Hazlina Abdul Halim, Jamaliah Said, Sharifah Norzehan Syed Yusuf. 2012. “Individual Characteristics of the Successful Asnaf Entrepreneurs : Opportunities and Solutions for Zakat Organization in Malaysia.” Canadian Research & Development Center of Sciences and Cultures 4(2): 41–49.

Hudayati, Ataina, dan Achmad Tohirin. 2010. “Managemen of Zakah: Centralised vs Decentralised Approach.” In Seventh International Conference – The Tawhidi Epistemology: Zakat and Waqf Economy,.

Indrawati, Rina. 2016. “Evaluasi Penerapan Undang-Undang Pengelolaan Zakat dan Akuntansi Zakat (PSAK 109) pada BAZNAS Provinsi Jatim.” Jurnal Akuntansi AKUNESA 4(2): 1–28.

Johari, Fuadah, Ahmad Fahme Mohd Ali, dan Muhammad Ridhwan Ab. Aziz. 2018. “The Role of Zakat and Success Factor for Muallaf Conditions : An Analysis in Selangor, Malaysia.” Úlum Islamiyyah The Malaysian Journal of Islamic Science 24(August).

Khumaini, Sabik, dan Anto Apriyanto. 2018. “Pemberdayaan Dana Zakat Produktif terhadap Kesejahteraan Umat.” Al-Urban 2(1): 32–42.

Marasabessy, Ruslan Husein. 2017. “Analisasi Pola Distribusi Zakat pada Masa Daulah Umayyah dan Abbasiyah.” Jurnal Asy- Syukriyyah 18: 132–50.

Mubarok, Abdulloh, dan Baihaqi Fanani. 2014. “Penghimpunan Dana Zakat Nasional (Potensi, Realisasi dan Peran Penting Organisasi Pengelola Zakat).” Jurnal Permana 5(2): 7–16.

Mulyani, Dwi. 2016. “Model Sistem Informasi Keuangan Bank Sampah Syariah/Micro Finance.” In Prosiding SNRT (Seminar Nasional Riset Terapan) Politeknik Negeri Banjarmasin,.

Nasrulloh. 2019. “Filantropi Islam: Praktek dan Kontribusinya terhadap Ketercapaian Sustainable Development Goals (SDGs).” In Annual Conference for Muslim Scholars, Surabaya, 364–75.

Pratama, Fahrizal Rizky Putra, dan Eko Fajar Cahyono. 2019. “Pengukuran Efisiensi dan Produktivitas Rumah Zakat Indonesia dengan Metode Indeks Malmquist.” Jurnal Ekonomi Syaroah Teori dan Terapan 6(4): 774–86.

Riyaldi, Muhammad Haris. 2017. “Kedudukan dan Prinsip Pembagian Zakat dalam Mengatasi Permasalahan Kemiskinan (Analisis Padangan Yusuf Qardhawi).” Jurnal Perspektif Ekonomi Darussalam 3(1): 17–27.

Rusydiana, Aam Slamet, dan Irman Firmansyah. 2017. “Prioritizing Zakat Core Principles Criteria.” Esensi: Jurnal Bisnis dan Manajemen 7(2): 277–302.

Satori Ismail, Ahmad et al. 2018. Fikih Zakat Kontekstual Indonsia. BAZNAS.

Sawarjuwono, Tjiptohadi. 2003. “Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research).” Jurnal Akuntansi dan Keuangan 5(1): 35–57.

Susilowati, Dewi, dan Christina Tri Setyorini. 2018. “Efektivitas Tata Kelola Dana Zakat.” Jurnal Akuntansi Multiparadigma JAMAL 9(2): 346–64.

Syahriza, Mulkan, Pangeran Harahap, dan Zainul Fuad. 2019. “Analisis Efektivitas Distribusi Zakat Produktif dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara).” AT-TAWASSUTH IV: 137–59.

Triyuwono, Iwan. 2001. “Metafora Zakat dan Shari’ah Enterprise Theory Sebagai Konsep Dasar dalam Membentuk Akuntansi Syari’Ah.” Jurnal Akuntansi dan Auditing Indonesia 5(2): 131–45.

Wulan, Mulyaning, Hera Khairunnisa, dan Efri Syamsul Bahri. 2018. “Internal Audit Role in Digital Zakat Finance (Case Study at a Zakat Institution in Indonesia).” International Conference of Zakat 2018 Proceedings: 179–95.

Wulansari, Sintha Dwi, dan Achma Hendra Setiawan. 2014. “Analisis Peranan Dana Zakat Produktif terhadap Perkembangan Usaha Mikro Mustahik (Penerima Zakat) (Studi Kasus Rumah Zakat Kota Semarang).” Diponegoro Journal of Economics 3(1): 1–15.

Yaacob, Ahmad Che et al. 2013. “Zakat Disbursement via Capital Assistance : A Case Study of Majlis Agama Islam Johor.” Journal of Emerging Economies and Islamic Research 1(2): 1–19.

Yulinartati, Ahmad Roziq, dan Lely Ana Ferawati Ekaningsih. 2013. “Three Circles Model Revitalisasi Lembaga Pengelola Zakat.” Inferensi 7(2): 387.




DOI: http://dx.doi.org/10.31000/almaal.v2i1.2642

Article Metrics

Abstract - 6364 PDF - 5436

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Efri Syamsul Bahri, Zainal Arif Arif

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Editorial Office:

Al Maal: Journal of Islamic Economics and Banking
Diterbitkan oleh Prodi Perbankan Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Tangerang.

Jalan Perintis Kemerdekaan I Babakan No.33, RT.007/RW.003, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

e-mail: journal.almaal@gmail.com

Creative Commons License
Al Maal: Journal of Islamic Economics and Banking is licensed under a Creative Commons Attribution 4.0 International License.