Analisis Efektivitas Penyaluran Dana Zakat pada Laznas Inisiatif Zakat Indonesia Sumatera Utara

Abstract

This study aims to determine the effectiveness of the distribution of Zakat, Infaq, and Alms (ZIS) and Other Religious Social Funds (DSKL) funds at the North Sumatra IZI LAZNAS. This research uses qualitative and quantitative methods. The qualitative method uses a descriptive and interview approach. While the quantitative method uses the Zakat Core Principal (ZCP) ratio measurement model. The object used in this study is the financial statements of LAZNAS IZI North Sumatra for the period from 2001 to 2020. The results of this study show that the number of collectors (ZIS and DSKL) in the five years from 2016 to 2020 is IDR 7,311,935 908. In addition, the amount of disbursement of funds (ZIS and DSKL) for a period of five years from 2016 to 2020 amounting to Rp 6,395.013,406. Based on the ZCP, the effectiveness of the Distribution for five years of operation is 87% or is in the Effective category. This means that zakat is distributed to mustahik in a fast time and in the right amount. Keywords: effectiveness, distribution, zakat, zakat core principal