ANALISIS EFEKTIVITAS PENTASYARUFAN DANA ZAKAT, INFAK/SEDEKAH DENGAN RASIO ALLOCATION TO COLLECTION RATIO STUDI KASUS KANTOR LAYANAN LAZISMU UMY
Abstract
Penelitian ini bertujuan untuk mengetahui tingkat efektifitas program pentasyarufan dana ZIS pada Kantor Layanan Lazismu UMY dengan menggunakan allocation to collection ratio (ACR). Penelitian ini menggunakan metode kuantitatif dan kualitatif. Metode kualitatif dengan pendekatan deskriptif sedangkan metode kuantitatif menggunakan metode pengukuran model zakat core principle (ZCP). Objek yang digunakan dalam penelitian ini yaitu laporan keuangan Kantor Layanan Lazismu UMY tahun 2022. Berdasarkan hasil penelitian dapat disimpulkan bahwa jumlah penghimpunan dana ZIS pada Kantor Layanan Lazismu UMY tahun 2022 sebesar Rp 1.905.955.925,00 dan pentasyarufan sebesar Rp 2.330.618.037,58. Berdasarkan perhitungan menggunakan allocation to collection ratio (ACR) tingkat efektivitas pentasyarufan tahun 2022 berada di kategori efektif dan sangat efektif. Gross Allocation Ratio sebesar 84%, Gross Allocation Ratio Non Amil sebesar 82%, Net Allocation Ratio sebesar 122%, dan Net Allocation Ratio Non Amil sebesar 128%.
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