MEASURING ZAKAT DISTRIBUTION EFFECTIVENESS USING ACR AT BAZNAS BENGKULU CITY (2022-2024)

Abstrak

The effectiveness of zakat fund distribution plays a vital role in ensuring accountability, transparency, and the sustainability of zakat institutions. This study aims to evaluate the effectiveness of zakat fund distribution managed by BAZNAS Bengkulu City, with the objective of assessing its managerial capacity and improving the quality of its zakat governance system. Employing a descriptive qualitative approach, this research analyzes field data and interprets the Allocation to Collection Ratio (ACR), an efficiency indicator derived from the Zakat Core Principles (ZCP). The analysis focuses on the distribution performance of zakat, infaq, and sadaqah managed by BAZNAS Bengkulu City. The findings indicate that zakat fund management demonstrates a high level of efficiency, with consistent and stable distribution outcomes across multiple categories. In 2023, the allocation ratio surpassed 100% in most categories, reflecting optimal utilization of collected funds and effective redistribution mechanisms. The gradual increase in allocations to non-zakat recipients also signifies the institution’s strong commitment to maintaining fairness, inclusivity, and sustainability in fund distribution. Moreover, the stability of allocation performance in 2024 suggests mature institutional governance and a sustainable management strategy capable of balancing fund collection and disbursement effectively. Overall, the study provides valuable insights into the practical application of zakat management principles and highlights the importance of continuous evaluation to enhance institutional performance and social impact.