Analisis Efektivitas Mekanisme Pendistribusian Zakat Fitrah di Masjid Mujahidin Gondang, Sragen

Authors

  • Sholihah Az-Zahra Institut Teknologi Bisnis AAS Indonesia

Keywords:

ACR, distribution, effectiveness, ZCP, zakat fitrah

Abstract

This study analyzes the distribution mechanism of zakat fitrah in Masjid Mujahidin Gondang Sragen, and identifies mustahik criteria, obstacles, and solutions in the distribution process. Descriptive qualitative methods are used with a focus on the effectiveness of zakat distribution. The results showed the participation of 285 muzakki with a total donation of 441.4 kg of rice and Rp 5,830,000. The distribution of zakat reached 741.4 kg to 274 mustahik with an effectiveness of 99.78% using the Allocation Collection Ratio (ACR) formula, making it very effective. The distribution process involves the zakat committee in collaboration with the local RT chairman. Distribution is carried out through RT or directly to mustahik homes, with criteria for recipients of social assistance from the government and the elderly to determine mustahik. Barriers include a lack of skilled human resources and a lack of transparency, with proposed solutions to improve efficiency and transparency. This study provides an overview of the practice of distributing zakat fitrah in Mujahideen Mosques as well as recommendations for improvements needed.

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Published

25-06-2024