Efektivitas Penyaluran Zakat di Baznas Kabupaten Asahan

Abstract

Zakat is an obligation for a Muslim to issue a number of property owned and given to parties who are entitled to receive it, there needs to be a measurement of effectiveness in the distribution of zakat in order to know how BAZNAS performs in zakat management and can improve the quality of performance. This study intends to measure the effectiveness of zakat distribution in BAZNAS Asahan Regency through ACR (Allocation to Collection Ratio). ACR is used to see the comparison between the funds collected with the funds that have been successfully distributed by BAZNAS. The research method used is field research of qualitative research type. The results obtained from this study are the effectiveness of zakat distribution in BAZNAS Asahan Regency in 2019 by 246%, in 2020 by 486%, with a total average ACR of 366%. With the percentage above, baznas distribution is included in the category of ACR highly effective. This means that the distribution to BAZNAS Asahan Regency is very effective. Implications of this study so that BAZNAS Asahan Regency can continue to maintain or even improve the quality of zakat distribution which currently occupies the highly-effective category.

Keywords: Effectiveness, Zakat Distribution, ACR (Allocation to Collection)