ANALISIS EFEKTIVITAS PENTASYARUFAN DANA ZAKAT, INFAK/SEDEKAH DENGAN RASIO ALLOCATION TO COLLECTION RATIO : STUDI KASUS KANTOR LAYANAN LAZISMU UMY

Pratiwi, Ajeng Amilia Putri and Hidayah, Khusnul (2023) ANALISIS EFEKTIVITAS PENTASYARUFAN DANA ZAKAT, INFAK/SEDEKAH DENGAN RASIO ALLOCATION TO COLLECTION RATIO : STUDI KASUS KANTOR LAYANAN LAZISMU UMY. Jurnal Darma Agung, 31 (5). pp. 240-247. ISSN 2654-3915

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Abstract

This study aims to determine the level of effectiveness of the distribution of ZIS at the UMY Lazismu Service Office by using the allocation to collection ratio (ACR). This research uses quantitative and qualitative methods. The qualitative method uses a descriptive approach. Meanwhile, the quantitative method uses the zakat core principle (ZCP) measurement model. The object used in this study is the financial report of the UMY Lazismu Service Office in 2022. Based on the results of the research indicate that the amount of ZIS fundraising at the UMY Lazismu Service Office in 2022 Rp 1.905.955.925,00. Meanwhile, the amount of ZIS distribution in 2022 was Rp 2.330.618.037,58. Based on calculations using the allocation to collection ratio (ACR), the level of effectiveness of ZIS distribution in 2022 was in category of effective and highly effective. Gross Allocation Ratio of 84%, Non Amil Gross Allocation Ratio of 82%, Net Allocation Ratio of 122%, and Non Amil Net Allocation Ratio of 128%.

Item Type:	Artikel Umum
Subjects:	H Social Sciences > HJ Public Finance
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	Msi Khusnul Hidayah
Date Deposited:	09 Nov 2023 07:28
Last Modified:	09 Nov 2023 07:28
URI:	http://eprints.uad.ac.id/id/eprint/51795

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