Analisis Metode Allocation To Collection Ratio (ACR) Dan International Standard Of Zakat Management (ISZM) Pada Kinerja Lembaga Amil Zakat (LAZ) Rumah Zakat Tahun 2019–2023

Abstract

Indonesia, as the country with the second-largest Muslim population in the world, has enormous zakat potential. However, the actual collection remains significantly low, reaching only 33 trillion out of a potential 327 trillion rupiah in 2023. One contributing factor is the lack of public trust due to several misuse cases of zakat funds. This study analyzes the effectiveness and efficiency of LAZ Rumah Zakat using the Allocation to Collection Ratio (ACR) and International Standard of Zakat Management (ISZM). Using a qualitative descriptive approach, data were gathered from the institution's financial reports from 2019 to 2023 as well as interviews and observations. Findings indicate that Rumah Zakat’s average ACR is 82%, which categorizes it as effective, and ISZM results confirm operational efficiency. The study suggests digital optimization and improved sharia compliance as strategic steps forward.

Keywords : Zakat; Allocation to Collection Ratio; ISZM; Effectiveness; Efficiency