ANALISIS IMPLEMENTASI ZAKAT CORE PRINCIPLE DALAM PENYALURAN ZAKAT PADA LAZIS UNISIA

Alvin Sifaul Mutoharoh, NIM.: 19108030059 (2023) ANALISIS IMPLEMENTASI ZAKAT CORE PRINCIPLE DALAM PENYALURAN ZAKAT PADA LAZIS UNISIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The study aims to analyze the implementation of the Zakat Core Principle (ZCP) in Zakat distribution in LAZIS UNISIA, which includes: the determination of recipients and allocation of Zakat funds, the area of the distribution of zakat, and the performance of the distributing zakat. This research is qualitative research using interviews and documents/archives relating to the implementation of zakat distribution. Data validation techniques use source triangulation methods. Data analysis techniques include data reduction, data presentation, and data conclusion or verification. The results of the research show that LAZIS UNISIA has implemented the Zakat Core Principle in determining the recipient and allocation of the zakat funds as well as the territory of the distribution. Distribution performance based on calculations through the Allocation to Collection Ratio (ACR) indicates that effective categories even some exceed effective criteria limits. This is supported by a consumer-based and productive distribution rate that has an effective program and a clear target.

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