ANALISIS TATA KELOLA ZAKAT SERTA DAMPAKNYA TERHADAP EFISIENSI PENYALURAN ZAKAT

Novendi Arkham Mubtadi

doi:10.29062/mahardika.v21i1.512

Authors

Novendi Arkham Mubtadi Universitas Islam Negeri K.H. Abdurrahman Wahid

DOI:

https://doi.org/10.29062/mahardika.v21i1.512

Keywords:

Tata Kelola Zakat, Efisiensi Penyaluran Zakat, Organisasi Pengelola Zakat

Abstract

Salah satu faktor yang dianggap mampu mempengaruhi efisiensi penyaluran zakat adalah tata kelola zakat Dua indikator tata Kelola zakat yaitu jumlah dewan (board size), dan komposisi profesional dalam dewan (professional on board). Penelitian ini menggunakan pedoman zakat internasional yang baru diluncurkan tahun 2016 lalu yaitu zakat core principles, sehingga diharapkan mampu menutupi kelemahan penelitian sebelumnya serta memberikan kemanfaatan bagi stakeholder karena dianggap relevan dengan konsep akuntabilitas yang termuat dalam sharia enterprise theory. Penelitian ini merupakan penelitian empiris menggunakan sampel jenuh yang diambil dari 5 Organisasi Pengelola Zakat (OPZ) di Kota dan Kabupaten Pekalongan dengan periode pengamatan dari tahun 2016–2020 sehingga unit analisis berjumlah 25. Data diperoleh dari laporan tahunan masing-masing OPZ. Hasil analisis regresi menggunakan program Microsof Excel 2016 diketahui bahwa board size dan professional on board berpengaruh terhadap efisiensi penyaluran zakat. Oleh karena itu, OPZ seharusnya lebih memperhatikan masalah tata kelola zakat khusunya dalam mempertimbangkan jumlah dewan dan jumlah profesional dalam dewan sebagai alat untuk mencapai efisiensi penyaluran zakat. Keterbatasan dari penelitian ini adalah jumlah sampel yang sedikit yaitu hanya lima OPZ di dua kabupaten’kota serta periode pengamatan yang hanya 5 tahun. Penelitian selanjutnya diharapkan menambah data cross section maupun time series sehingga data yang dihasilkan lebih akurat.

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