Auliyah, Nabila (2024) THE EFFICIENCY OF ZAKAT, INFAQ, SADAQAH MANAGEMENT IN ALLEVIATING POVERTY: A STUDY ON BAZNAS OF WEST JAVA PROVINCE IN 2019-2023. S1 Undergraduate thesis, University of Darussalam Gontor.

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Abstract

This research is based on the background that currently zakat, infaq and sadaqah are one of the sharia instruments that are able to create social and economic balance in society, especially in reducing poverty. Indonesia is a country with high zakat potential. Especially for BAZNAS West Java Province to increase its efforts and quality in managing it, increasing its capacity to collect and expand its distribution range. This research wants to focus on the level of efficiency of all efforts to manage, collect, and distribute ZIS funds in reducing poverty that have been carried out in 2019-2023. This research uses quantitative methods, by collecting data through the BAZNAS report of West Java Province. The data analysis technique uses the Data Envelopment Analysis method with the CRS approach and is oriented towards input value. The results showed that BAZNAS seeks to reduce poverty, including increasing the number of mustahik by facilitating collection through online. And also distribute through five programs that include education, economy, health, care, and taqwa. For the level of efficiency measured by the CRS approach in 2019, 2020, and 2021, it has reached an efficiency value of 1 or 100%, because it has optimized performance in increasing each input and output used. But in 2022 and 2023 on the contrary, it has not succeeded in reaching the efficiency value, in 2022 getting a value of 0.93862 and in 2023 getting a value of 0.95309, this is because the increase in input does not result in an optimal increase in output. Keywords: Zakat Infak Sedekah (ZIS), BAZNAS, Management, Poverty

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