Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Islamic Economics and Finance
QURROTA A’YUN
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFEKTIVITAS PENYALURAN ZAKAT DI INDONESIA: PENDEKATAN RASIO KEUANGAN DAN SHARIA ENTERPRISE THEORY Novendi Arkham; Rohmad Abidin; Qurrota A’yun
Journal Of Islamic Economics And Finance Vol 1 No 2 (2021): Volume 1 Nomor 2 Tahun 2021
Publisher : UIN K.H. ABDURRAHMAN WAHID PEKALONGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the level of effectiveness of zakat distribution in Indonesia with the financial ratio approach and Sharia Enterprise Theory. This study uses a combination of qualitative and quantitative methods. The object used in this research is the financial statements of 41 Zakat Institutions in the post-positive Zakat Core Principles (ZCP). This study uses financial ratio analysis, namely the activity ratio. The results of calculating the Allocation to Collection Ratio (ACR) in 41 Zakat Institutions in Indonesia show that the Zakat Institutions are very effective in distributing the collected zakat funds. In connection with the Sharia Enterprise Theory, the results indicate that the Zakat Institutions have implemented the concept of hablumminallah and hablumminannas which explains that zakat funds are eight asnaf so that all zakat funds collected must be channeled optimally. Besides that, mustahiq will certainly feel more satisfied when their rights are channeled in the right time.
Co-Authors Novendi Arkham Rohmad Abidin