EFEKTIVITAS PENGELOLAAN DANA ZAKAT BAZNAS DENGAN METODE ACR (STUDI KASUS DI BAZNAS KOTA YOGYAKARTA)

Febrian Rizky Hanafi, NIM.: 18108030058 (2023) EFEKTIVITAS PENGELOLAAN DANA ZAKAT BAZNAS DENGAN METODE ACR (STUDI KASUS DI BAZNAS KOTA YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Zakat must be managed institutionally in accordance with Islamic law, trustworthiness, usefulness, justice, legal certainty, integration, and accountability so that it can improve the effectiveness and efficiency of services in managing zakat. This study aims to determine the effectiveness and role of zakat fund development and the obstacles faced by BAZNAS in developing zakat funds in Yogyakarta City. This study uses a qualitative approach with the Allocation to Collection Ratio (ACR) analysis method. The results of the study show that the effectiveness value of the management and distribution of zakat funds by BAZNAS Yogyakarta City in 2019 was 96.64%, in 2020 was 96.48%, and in 2021 was 96.61%, therefore it can be said th

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