International Journal of Management Science and Application
Vol. 2 No. 2 (2023): ijmsa

Measurement of the Effectiveness of Zakat Disbursement on Dompet Sosial Madani

Efri Syamsul Bahri (Sekolah Tinggi Ekonomi Islam (STEI) SEBI)
Abdullah Mubarok (Al-Azhar University, Egypt)
Salsiati (Universitas Winaya Mukti, Indonesia)

Article Info

Publish Date
23 Aug 2023

Abstract

Zakat is an obligation for Muslims who have fulfilled the haul and nishab requirements. Dompet Sosial Madani (DSM) is the entity that manages Zakat at the Bali Province level. This study aims to measure the effectiveness of Zakat distribution in DSM. This research was conducted using a quantitative method with a descriptive approach. The data is sourced from the DSM Financial Statements for 2017-2022. Measuring the effectiveness of distribution uses the formula allocation to collection ratio (ACR) approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness of Zakat distribution at DSM is in the Highly Effective category. DSM must maintain an effectiveness ratio above 90 per cent to optimize Zakat benefits for Mustahiq.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Management Science and Application
Website

Abbrev

ijmsa

Publisher

Sultan Publisher

Subject

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

Description

The aim is to publish empirical research that advances management theory by testing, improving, or augmenting it. All empirical techniques, such as mixed methods, meta-analytical techniques, field, laboratory, and qualitative and quantitative techniques, are welcome. Research should provide ...