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All Journal At-Taradhi: Jurnal Studi Ekonomi IQTISHADIA INTEKNA JURNAL HUKUM ISLAM Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Indonesian Journal of Applied Accounting and Finance
Mairijani .
Program D4 Accounting Islamic Financial Institutions, Banjarmasin State Polytechnic
Religion Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A Program for Measuring the Utilization of Productive Zakat Funds through the Zakat Utilization Index (IPZ) at the Banjarmasin City BAZNAS: The Zakat Utilization Index (IPZ) Mairijani Mairijani; Nita Nita
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

This study aims to measure the success of the productive zakat utilization program at BAZNAS Banjarmasin using the Zakat Utilization Index (IPZ). This type of research is a descriptive method with a quantitative approach. The sampling technique used is purposive sampling. The sample in this study was a group of 22 people who came from the ZCD BAZNAS program group in Banjarmasin City. This research was conducted using a survey method through questionnaires and interviews. The analytical tool used in this study is IPZ with a calculation called the Multi-Stage Weighted Index using qualitative and quantitative analysis methods. The final result is processed using the calculation formula that has been provided with the help of the Microsoft Excel application. The results showed that the success rate of the Banjarmasin BAZNAS ZCD Program was 0.50. This shows that the utilization of productive zakat is in the poor category. Only one indicator is categorized as good enough, namely the social indicator with a value of 0.75. While the other 4 indicators are in the poor category, namely cultural indicators with a value of 0.38, economic indicators with a value of 0.36, da'wah indicators with a value of 0.50, and environmental indicators with a value of 0.44. The ZCD program at BAZNAS Banjarmasin is in the strengthening phase
Co-Authors Andriani Andriani Andriani Anwar Julkawait Julkawait, Julkawait Manik Mutiara Sadewa Manik Mutiara Sadewa Mochammad Arif Budiman Nita Nita Nurul Mukhlisah