Farhul Amiq, Ahmad (2025) EFFECTIVENESS OF ZAKAT DISTRIBUTION: A STUDY ON BAZNAS OGAN ILIR REGENCY. S1 Undergraduate thesis, Universitas Darussalam Gontor.

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Abstract

This study aims to determine the effectiveness of zakat distribution at BAZNAS Ogan Ilir Regency and the supporting and inhibiting factors. This research uses a descriptive qualitative research method through a case study approach. Data collection in this research uses triangulation which consists of interviews, observations and documents. Technical data analysis in this research uses a descriptive method with an inductive mindset, which explains the results of research on facts that occur in the field which are then analysed by existing theories. Based on the research results, the effectiveness of zakat distribution by BAZNAS Ogan Ilir Regency, according to the ACR theory calculation, reached the level of 85% (Effective) in 2021, 83% (Effective) in 2022, and increased significantly to 154% (Very Effective) in 2023. Meanwhile, according to the theory of effectiveness proposed by James L. Gibson, the distribution of zakat by BAZNAS Ogan Ilir Regency has fulfilled five indicators of effectiveness, namely production, efficiency, satisfaction, Adaptation, and development. Thus, the distribution of zakat at BAZNAS Ogan Ilir Regency can be declared effective. The factors that support the distribution of zakat at BAZNAS Ogan Ilir Regency include regulatory support, clear organisational structure, mustahik database, work network, and adequate technology system. In contrast, some of the inhibiting factors include low public awareness, geographical constraints, limited human resources, lack of inter-institutional coordination, technical constraints, cultural challenges, budget limitations, and social and economic dynamics.

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