Analisis Implementasi dan Efektivitas Distribusi Zakat dengan Pendekatan Manajemen Pemberdayaan di Laznas Lembaga Manajemen Infaq Jakarta
DOI:
https://doi.org/10.30651/jms.v9i4.24121Abstract
Tujuan dari penelitian ini adalah untuk mengetahu implementasi dan efektivitas distribusi dana zakat di LMI Jakarta. Penelitian ini menggunakan metode deskriptif kualitatif yang menggunakan data lapangan (Field Research). Subjek pada penelitian terdiri dari Ketua LAZNAS LMI Jakarta, Pegawai Laznas LMI Jakarta, dan beberapa mustahik LMI Jakarta. Sedangkan objek pada penelitian ini adalah laporan keuangan LMI Jakarta periode 2019-2022 yang dihitung menggunakan Disbursement Collection Ratio (DCR) yang terdapat dalam Zakat Core Principles poin 10, yaitu manajemen pemberdayaan. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa implementasi distribusi zakat di LMI Jakarta diwujudkan dengan adanya tiga program utama dalam pendistribusian, yaitu dakwah, pendidikan, dan ekonomi yang disalurkan untuk empat mustahik, yaitu fakir, miskin, fiisabilillah, dan amil. Efektivitas distribusi zakat di LMI Jakarta pada periode 2019-2022 jika dijumlahkan masuk dalam kategori cukup efektif dengan persentase pendistribusian sebesar 61% dari dana zakat yang terhimpun. Kecepatan waktu distribusi secara konsumtif maupun produktif di LMI Jakarta masuk dalam kategori cepat. Hal ini menunjukan distribusi dana zakat di LMI Jakarta jika ditunjau menggunakan menggunakan Disbursement Collection Ratio (DCR) dan kecepatan waktu pendistribusian sudah cukup efektif.
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