Analisis Kinerja Penghimpunan dan Penyaluran Zakat Maal: LAZ Dompet Dhuafa Republika Tahun 2019-2023
Keywords:
collection, distribution, finance, zakatAbstract
This study aims to analyze the financial performance in the collection and distribution of zakat funds at LAZ Dompet Dhuafa Republika during the period 2019–2023. Using quantitative descriptive design and secondary data from financial reports, this study evaluates the effectiveness and challenges in fund management, including the role of financial transparency and the use of reserve funds in maintaining muzakki trust. The results of the study show that zakat distribution consistently exceeds 100% of the funds collected—with a peak of 349.3% in 2023. However, in the same year, the amount of funds collected experienced a drastic decline of 73.77% compared to the previous year. This indicates significant challenges in the zakat collection process, which are influenced by economic conditions, the digital literacy gap, and declining public trust. These findings emphasize the need to improve digital collection strategies, transparency, and public involvement to ensure the sustainability of zakat management
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