VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Vol 1 No 1 (2020): April - September

ANALISIS EFEKTIVITAS PENYALURAN DANA ZAKAT, INFAK DAN SEDEKAH PADA YAYASAN RUMAH ZAKAT

Ahmad Yudhira (Program Studi Akuntansi , Fakultas Ekonomi, Universitas Tjut Nyak Dhien)



Article Info

Publish Date
08 Apr 2020

Abstract

This study aims to determine the effectiveness of the distribution of funds (use of assets) at the Rumah Zakat Foundation by using the allocation to collection ratio (ACR). This research uses a combination of qualitative and quantitative methods. The research data was obtained by taking the publication of the financial statements of the zakat house foundation in 2018. Based on the results of the study it was concluded that the distribution of funds (use of assets) at the Rumah Zakat Foundation using the allocation to collection ratio (ACR) was very effective. Gross Allocation to Collection Ratio of 0.892 (89.17%); Gross allocation to non-amil collection ratio of 0.874 (87.40%); Net Allocation to collection Ratio of 0.997 (99.71%); net Allocation to non-amil collection for 0.997 (99.66%).

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Journal Info

Abbrev

value

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis accepts articles in the form of research results, literature review, brief research related to the fields of accounting, Government accounting, public finance, budgeting, Corporate governance, Islamic accounting, Islamic finance, Business ...