DETERMINAN HAK AMIL PERIODE 2006-2018 (STUDI KASUS BAZNAS INDONESIA)

Abstract

ABSTRAKPenelitian ini bertujuan untuk mempelajari hubungan antara pertumbuhan penggalangan dana zakat infaq dan shadaqah (ZIS), dana alokasi zakat infaq, dan shadaqah (ZIS), dan biaya operasional pada hak amil BAZNAS pusat. Penelitian ini menggunakan pendekatan kuantitatif. Jenis penelitian yang dilakukan peneliti menggunakan time series berdasarkan laporan keuangan yang dikeluarkan BAZNAS tahun 2006-2018. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa pertumbuhan penghimpunan dana zakat berpengaruh positif signifikan terhadap hak amil. Selain itu, pertumbuhan variabel penggalangan dana infaq/shadaqah juga berpengaruh positif signifikan terhadap hak amil. Sedangkan pada variabel alokasi dana zakat berpengaruh negatif signifikan terhadap hak amil. Variabel alokasi dana infaq/shadaqah berpengaruh negatif signifikan terhadap hak amil. Sedangkan variabel biaya operasional berpengaruh positif signifikan terhadap hak amil. Sedangkan untuk variabel pertumbuhan penghimpunan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional berpengaruh signifikan terhadap hak amil BAZNAS di Indonesia tahun 2006-2018.Kata kunci: Hak amil, pertumbuhan penggalangan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional. ABSTRACTThis research aims to study the relationship between the growth of zakat infaq and shadaqah (ZIS) fundraising, zakat infaq, and shadaqah (ZIS) allocation funds, and operational cost on the central BAZNAS amil rights. This research used a quantitative approach. This type of research attended by researchers used a time series based on financial statements issued by BAZNAS in 2006-2018. The analysis technique used is multiple linear regressions. The partial results of the research indicate that the growth of zakat fund collection has a significant positive effect on amil rights. Also, the growth of the infaq/shadaqah fundraising variable also has a significant positive effect on amil rights. Whereas, at the variable of zakat funds allocation has a significant negative effect on amil rights. The variable of infaq/shadaqah fund allocation has a significant negative effect on amil rights. Meanwhile, the variable of operational cost has a significant positive effect on amil rights. Simultaneously, for the variable of the growth in the collection of zakat funds, the growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost significantly influence the BAZNAS amil rights in Indonesia in 2006-2018.Keywords: Amil rights, growth of zakat fundraising, growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost.