Abstract
Zakah, infaq and Shodaqa are instrument of Islamic social economics having a role in improving the welfare of ummah. The success of this is largely determined by the management of ZIS fund by thr Badan Amil Zakat Nasional. The purpose of this paper is to measure the effectiveness of ZIS fund disbursement by BAZNAS in the period 2016 to 2018. Using quantitative methods with secondary data, namely the financial statements of the audit results of BAZNAS's financial statements during that period, by adopting the calculation of the activity ratio from Puskas BAZNAS. The activity ratio is a measure of the effectiveness of the distribution of zakat, infaq and shodaqa funds. The results showed that BAZNAS during the 2016-2018 period was effective in distributing Zakat funds and was very effective in distributing Infaq shodaqa funds with the Allocation Ratio Zakat and Infaq and Shodaqa ratio of 93% and 106%. The activeness in collecting and distributing ZIS funds is still below 1, it means that the ZIS funds that are collected are not fully channeled during that period or have settled for more than 12 months, so that the ZIS turnover in the BAZNAS institution is said to be still not effective in distributing ZIS funds. Thus the performance of BAZNAS is important to improve so effective in the welfare of the people.
Highlights
Abstrak Zakat, Infak dan Sedekah merupakan instrumen ekonomi sosial Islam yang memiliki peran dalam meningkatkan kesejahteraan umat
Penyaluran dan pendayagunakan dana zakat dilakukan berdasarkan gagasan untuk menjadi problem solving yang dihadapi bangsa Indonesia yaitu akses artinya adalah unaccesable masyarakat terhadap pelayanan sosial yang menjadi kebutuhan dharuriyat seperti pendidikan, kesahatan dan lain-lain
Untuk mengetahui total dana zakat yang disalurkan terhadap total rata-rata penerimaan zakat disebut zakah turn over ratio
Summary
Berdasarkan table di atas penghimpunan ZIS mengalami kenaikan dari tahun ke tahun. Namun apakah penyaluran dana ZIS sudah efektif. Dalam hal tersebut di atas, pebulis mencoba melakukan pengukuran rasio aktivitas yang terdiri dari perhitungan allocation to collection ratio, rasio perputaran zakat, average of days zakat outstanding, ZIS trun over rasio, dan average of days zakat outstanding berdasarkan lapooran keuangan tahun 2018 sampai 2016 untuk mengukur efektivitas penyaluran dana periode 2016 sampai 2018
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