ITQAN: Journal of Islamic Economics, Management, and Finance
Vol. 2 No. 2 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance

Measuring the Effectiveness of Zakat Distribution at the National Board of Zakat of Bandung City

Efri Syamsul Bahri (Sekolah Tinggi Ekonomi Islam (STEI) SEBI, Indonesia)
Mohd Mizan Mohammad Aslam (Universiti Pertahanan Nasional Malaysia (UNPM), Malaysia)
Hendro Wibowo (Sekolah Tinggi Ekonomi Islam (STEI) SEBI, Indonesia)
Abdullah Mubarok (Al-Azhar University, Egypt)

Article Info

Publish Date
22 Jul 2023

Abstract

Zakat, collected by the National Board of Zakat (Baznas) of Bandung City, has practical value for the community's welfare. This study aims to measure the effectiveness of Zakat distribution in Baznas Bandung City. This research was conducted using quantitative methods. Data sourced from the Baznas Bandung City Financial Report for the 2017-2021 period. Distribution effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness in the distribution of Baznas Bandung City is in the Highly Effective category. Therefore, Baznas Bandung City needs to optimize the distribution of Mustahiq Zakat, which covers five program areas: Education, Economy, Health, Da'wah, and Humanity.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
ITQAN: Journal of Islamic Economics, Management, and Finance
Website

Abbrev

itqan

Publisher

Yayasan Mitra Peduli Indonesia

Subject

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

Description

ITQAN: Journal of Islamic Economics, Management, and Finance (E-ISSN: 2810-0700) is a scientific journal which focuses on the field of business. The scope of the journal is in the fields of Economics, Management, and Islamic Finance with sub-themes including Business Management, ZISWAF Management, ...