Pengukuran Efektivitas Penyaluran Zakat Dengan Pendekatan Allocation To Collection Ratio (Acr) Pada Baznas Kota Bengkulu Periode Tahun 2022-2024

Abstract

Measuring the effectiveness of zakat funds distributed through Baznas Bengkulu City is important. The measurement aims to determine the capacity of zakat managers related to distributed zakat funds and improve the quality of the zakat system. Thus, the purpose of this study is to measure zakat distributed by the Baznas Bengkulu City entity. Measuring the level of effectiveness of distributed zakat can be implemented using the allocation to collection (ACR) ratio formula. This formula is adopted from the Zakat Core Principle model, known as ZCP. In this study, the author used qualitative research. Qualitative research is fundamental and naturalistic or orderly, cannot be completed in the laboratory, but in the field and this research procedure is focused on generating descriptive data in the form of written words to explain the results of calculations that have been carried out, with the aim of obtaining results in accordance with the research needs. This research approach is descriptive to explain the effectiveness of zakat, infaq, and alms management at BAZNAS Bengkulu City. The results of the study indicate that fund management has demonstrated high efficiency with consistent distribution. 2023 marked the peak of distribution efficiency, with allocation ratios reaching or exceeding 100% in most categories. Distribution to non-zakat recipients increased gradually, demonstrating the institution's commitment to distributing funds fairly and effectively. Allocation stability in 2024 demonstrated mature and sustainable management, confirming the institution's ability to balance collection and distribution.