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IJSTR >> Volume 7 - Issue 2, February 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Analysis Of Zakat Fund Balance In Pekanbaru City

[Full Text]

 

AUTHOR(S)

DR. HJ. ROSYETTI, SE., M.Si

 

KEYWORDS

Zakat, Social Economy, Al-Wasatiyyah

 

ABSTRACT

This study aims to determine the development and balance of zakat funds In Pekanbaru City. By knowing the development and balance of zakat funds, it is expected that distribution will be more efficient, effective and benefit based. The method used in this study is a quantitative approach with descriptive statistical analysis techniques. Analysis of the development of zakat funds receipts and distribution is done by calculating the annual growth, both for the receipt of zakat funds as well as for distribution. In addition to calculating the average growth per year Gzt = ((Pzt) - (Pzt-1)) / ((Pzt-1)) x 100%, also calculated the average growth in one observation period Pzt = Pzo (1+ Gz) ^ t. Furthermore, the analysis of the distribution of zakat funds from social and economic aspects. efficient, effective and benefit-based zakat funding is achieved when the portion of zakat fund disbursement for social aspect is equal to the portion of distribution and zakat for the economic aspect that is equal to 50 percent. Or with another understanding occurs Al-Wasatiyyah (Equilibrium = Balance) between Social Aspects and Economic Aspects. There are three categories of zakat fund disbursement goal achievement (a) Optimal: PAS = PAE (b) Less Optimal: PAS PAE. Empirically it is known that: (1) the development of zakat revenue in Pekanbaru significant in the last five years reached an average of 150.03 percent, and also the development of significant zakat funds disbursement in the last five years reached 156.37 percent. (2) Distribution of Zakat Fund from Social Aspect biggest portion is in Pekanbaru Cerdas Program reach 77,80 percent with amount of mustahik 2,977 people, while the rest equal to 22,20 percent distributed for Pekanbaru Taqwa Program and Pekanbaru Healthy Program respectively 19,73 percent and 2.47 percent with a mustahic number of 287 people and 41 people. This means that the average amount of zakat funds per mustahik for each program is Rp 1,042,161,93 for Pekanbaru Cerdas Program, Rp 2,741,045,30 for Pekanbaru Care Program, and Rp 2,408,512,20 for Pekanbaru healthy Program. (3) The distribution of zakat funds for social and economic aspects is 73.83 percent and 26.17 percent respectively, means that more than one-quarter of the zakat fund distribution for the economic aspect means the objective of efficient, effective and based zalcat fund disbursement benefits in Pekanbaru City has not been achieved optimally. This result is due to the portion of zakat fund disbursement for social aspect exceeds portion of zakat fund distribution for economic aspect ie PAS (61,75)> PAE (38,25) so multiplier effect to income increase has not reached optimum.The absence of an optimal increase in revenue does not mean there is no increase in income. Increase in revenues still occur, the next phase increases the welfare of the community. The multiplier effect of zakat will continue to improve along with the improvement of Religiusity, which is a blend of Science and Moral Rules based on Al-Quran and As-Sunnah. The results of this study show that zakat funds can be used as a basis for establishing policies in improving the welfare of Pekanbaru city residents who are mostly Moslems, where zakat is very responsive to the interests of the general public, and especially the poor.

 

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