Analysis of The Effectiveness of The Distribution of Mosque Zakat Funds

Sodiq Almustofa; Amin Awal Amarudin; Naily El Muna

doi:10.21107/dinar.v11i2.25882

Analysis of The Effectiveness of The Distribution of Mosque Zakat Funds

Sodiq Almustofa, Amin Awal Amarudin, Naily El Muna

Abstract

The mosque as the center of Islamic civilization is not only the center of worship ceremonies but also can be the center of the economy, by making the mosque one of the zakat management bodies/institutions. As has been done by the management of the Jogokariyan Mosque, Yogyakarta Special Region. In this study, the problem is how high the level of effectiveness of zakat distribution is in Baitul Maal Masjid Jogokariyan. The purpose of this research is to measure the effectiveness level of zakat fund distribution in Baitul Maal Masjid Jogokariyan. This research uses a descriptive qualitative method by using the Zakat Core Principles (ZCP) model. The object used in this research is the financial statements of Baitul Maal Masjid Jogokariyan for one year from April 1, 2022, to March 31, 2023. Based on the calculation of the effectiveness level of Baitul Maal Masjid Jogokariyan of 78% (seventy-eight percent), this shows that the effectiveness level of Baitul Maal Masjid Jogokariyan is effective where in the DCR (Disbursement Collection Ratio) category reaches 78%.

Keywords

Mosque, Distribution, Effectiveness, Zakat Core Principles, Zakat

Full Text:

PDF

References

Adila, R. (2022). BI Luncurkan Standar Internasional Pengelolaan Zakat. Okzone Tv. https://economy.okezone.com/read/2016/05/25/320/1397745/bi-luncurkan-standar-internasional-pengelolaan-zakat

Akmar, I., & Nasri, M. (2017). Productive Zakat Distribution by Zakat Institutions in Malaysia. 7(3), 554–565. https://doi.org/10.6007/IJARBSS/v7-i3/2758

Amalia, S. (2020). Analisis Efektifitas dan Efisiensi Organisasi Pengelola Zakat di Provinsi Kalimantan Barat”, Prosiding Seminar Akademik Tahunan Ilmu Ekonomi dan Studi Pembangunan. 1–23.

Amsari, S. (2019). Analisis Efektifitas Pendayagunaan Zakat Produktif Pada Pemberdayaan Mustahik (Studi Kasus LAZISMu Pusat). AGHNIYA: Jurnal Ekonomi Islam, 1(2). https://doi.org/10.30596/aghniya.v1i2.3191

Andriani, A., & Mairijani, M. (2019). Strengthening Corporate Zakat Policy in Indonesia. Iqtishadia, 12(1), 58. https://doi.org/10.21043/iqtishadia.v12i1.2718

Bahri, E. S., & Khumaini, S. (2020). Analisis Efektivitas Penyaluran Zakat pada Rumah Zakat. Al Maal: Journal of Islamic Economics and Banking, 2(1), 164–175. https://doi.org/10.31000/almaal.v1i2.1878

Bank Indonesia, & Indonesia, U. I. (2016). Pengelolaan Zakat yang Efektif: Konsep dan Praktik di Beberapa Negara. In Isbn. Bank Indonesia. https://www.spektro-bi.org/event/45

Fakhruddin. (2008). Fiqh & manajemen zakat di Indonesia. UIN Malang Press. https://books.google.co.id/books?id=mpeoYgEACAAJ

Firmansyah, I., & Sukmana, W. (2014). Analisis Problematika Zakat Pada Baznas Kota Tasikmalaya:Pendekatan Metode Analytic Network Process (Anp). Jurnal Riset Akuntansi Dan Keuangan, 2(2), 392. https://doi.org/10.17509/jrak.v2i2.6593

Hamdani, L., Nasution, M. Y., & Marpaung, M. (2019). Solusi Permasalahan Perzakatan di BAZNAS dengan Metode ANP: Studi tentang Implementasi Zakat Core Principles. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 10(1), 40. https://doi.org/10.18326/muqtasid.v10i1.40-56

KBBI. (2019). Kamus Besar Bahasa Indonesia. 2. https://kbbi.kemdikbud.go.id/

Maltuf Fitri. (2017). Management of Productive Zakat as an Instrument for Improving People’s Welfare. Economica : Journal of Islamic Economics, 8(1), 149–173. http://dx.doi.org/10.21580/economica.2017.8.1.1830

Puskas Baznas. (2021). Indeks kesehatan Organisasi Pengelola Zakat. https://www.puskasbaznas.com/publications/books/1596-indeks-kesehatan-opz

Rahmatika, A. N., Mazidah, I., & El-Muna, N. (2021). Penggunaan Dana Infak Untuk Pembangunan Eco Masjid Perspektif Maqasid Syariah ( Studi BAZNAS Kabupaten Jombang ). 7(03), 1464–1472. https://doi.org/http://dx.doi.org/10.29040/jiei.v7i3.2619

Rifan, A. A., Wahyudi, R., & Nurani, O. P. (2020). Analisis Efektivitas Distribusi Zakat pada Baitulmal Bank Syariah Indonesia. Al-Tijary:Jurnal Ekonomi Dan Bisnis Islam, 6(1), 31–40. https://doi.org/http://dx.doi.org/10.21093/at.v6i1.2542

Romdhoni, A. H. (2017). Zakat Dalam Mendorong Pertumbuhan Ekonomi. Jurnal Ilmiah Ekonomi Islam, 31, 41–51. www.kemenag.go.id

Safinal, S., & Riyaldi, M. H. (2021). Implementasi Zakat Core Principles Dalam Pendistribusian Zakat Di Baitul Mal Kota Banda Aceh. Al-Infaq: Jurnal Ekonomi Islam, 12(1), 37. https://doi.org/10.32507/ajei.v12i1.950

Saputra, E., & Agustina, D. (2021). Peran Institusi Masjid dalam Pembangunan Ekonomi Lokal: Studi Kasus pada Masjid Jogokariyan Yogyakarta. Journal of Islamic Economics and Finance Studies, 2(2), 174. https://doi.org/10.47700/jiefes.v2i2.3687

Susanti. (2020). Pada Lembaga Amil Zakat Nasional Baitul Maal Wat Tamwil ( Laznas Bmt ) Baitul Maal Wat Tamwil ( Laznas Bmt ) [UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA 1431]. https://repository.uinjkt.ac.id/dspace/bitstream/123456789/43332/1/SUSANTI-FDK.PDF

Tangkilisan, H. N. S. (2005). Manajemen publik. Gramedia Widiasarana Indonesia. https://books.google.co.id/books?id=kWGVXrjpcjQC

Townsley, D. M., Miles, B. J., Shen, K. J., & Kasen, D. (2019). Double Detonations with Thin, Modestly Enriched Helium Layers can Make Normal Type Ia Supernovae. The Astrophysical Journal, 878(2), L38. https://doi.org/10.3847/2041-8213/ab27cd

Umam, R. C. (2021). Efektifitas Penyaluran Zakat Pada Masjid Darussalam Kota Wisata Cibubur. Journal of Islamic Philanthropy and Disaster (JOIPAD), 1(2), 81–105. https://doi.org/10.21154/joipad.v1i2.3575

Utami, P., Suryanto, T., Nasor, M., & Ghofur, R. A. (2020). The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance. Iqtishadia, 13(2), 216–239.

Wahyuny, ikka N. (2016). Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis. Jurnal Akuntansi, 4(1), 25–44.

Yuliasih, A., Juliana, J., & Rosida, R. (2021). Zakat Core Principle (Zcp) Poin 10 Disbursement Management Dalam Mengukur Efektivitas Pendistribusian Zakat Pada Program Kerja Baznas. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(1), 116. https://doi.org/10.20473/vol8iss20211pp116-126

Zaman, W. K. (2019). Masjid Sebagai Pusat Dakwah Islam di Kampung (Studi Masjid Darus Sa’adah Desa Hadipolo Kec. Jekulo Kab. Kudus). AT-TABSYIR: Jurnal Komunikasi Penyiaran Islam, 6(1), 367. https://doi.org/10.21043/at-tabsyir.v6i2.6777

DOI: https://doi.org/10.21107/dinar.v11i2.25882