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All Journal Indonesian Journal of Applied Accounting and Finance
Mahyuni
Politeknik Negeri Banjarmasin
Economics, Econometrics & Finance

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Preferensi Masyarakat Dalam Penyaluran Zakat dan Infak Sedekah : Tinjauan Pada Sebagian Masyarakat di Kabupaten Banjar Basyirah Ainun; Mahyuni; Nifa Silvia
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2149

Abstract

Zakat is a number of assets that must be issued by a Muslim or business entity to be given to those who are entitled to receive it in accordance with Islamic law. Banjar Regency is known as one of the districts in South Kalimantan whose community is predominantly Muslim and very religious so it should be able to optimize its zakat collection potential. This study aims to determine the preferences of people in Banjar Regency in distributing zakat funds and what factors influence it. The research method used was descriptive qualitative with primary data in the form of survey to 100 respondents. The results showed that as many as 60% of respondents preferred to distribute zakat directly to mustahiq because of their lack of knowledge about zakat management organizations, while 40% of respondents chose to distribute zakat through zakat management organizations with details of 30% choosing to distribute zakat through government-formed zakat collection organizations (BAZNAS) and 10% choosing to distribute zakat through community-formed zakat management organizations such as LAZISMU, Rumah Zakat, Dompet Dhuafa, and BSI Maslahat. Several factors affect public trust in zakat management organizations including openness, competent management, honesty, integrity, accountability, and respect for others.
Co-Authors Basyirah Ainun Nifa Silvia