Efektivitas Pendistribusian Dana Zakat, Infak Dan Sedekah (Zis) Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Asahan

Abstract

This study is used to explain how the distribution of zakat, infaq and alms (ZIS) funds at BAZNAS Asahan Regency. The research method used is a field research type of qualitative research. This research is used to find out the problems that exist around the subject by using words. This research tries to understand and learn about the actions and behavior of zakat institution managers and administrators through ACR (Allocation to Collection Ratio). ACR is used to see a comparison between the funds collected and the funds that have been successfully distributed by BAZNAS. The results obtained from this study are the distribution of zakat funds in BAZNAS, Asahan Regency, which is distributed to 8 ashnaf such as the indigent, the poor, amil zakat, converts, slaves, debtors, fisabilillah, and ibn sabil. Meanwhile, infaq and alms funds can be distributed to everyone outside the ashnaf of zakat funds. The effectiveness of the distribution of ZIS funds to BAZNAS in Asahan Regency in 2019 was 147%, in 2020 it was 421%, and in 2021 it was 234%, so with the percentage above, the distribution of BAZNAS is included in the highly effective ACR category. This means that the distribution of ZIS funds to the Asahan Regency BAZNAS is very effective.

Keywords: Distribution of ZIS Funds, Effectiveness, ACR (Allocation to Collection)