SKRIPSI PBS
EFEKTIVITAS PENYALURAN DANA ZAKAT BERBASIS ALLOCATION TO COLLECTION RATIO (ACR) PADA DOMPET SEJUTA HARAPAN (DSH) KOTA KLATEN TAHUN 2019-2022
ABSTRACT
This research aims to find out the effectiveness of the disbursement of zakat funds
in Dompet Sejuta Harapan (DSH) Klaten district in particular in the period of 2019-
2022. The author analyzed the effectiveness of the allocation of funds using the
Allocation to Collection Ratio (ACR) method and thus hoped that this study would
be useful for Dompet Sejuta Harapan (DSH) Klaten district as an attempt to
maximize the performance in allocating funds with the ACR method. The results
of this research showed that in Dompet Sejuta Harapan (DHS) Klanen districts in
the process of service to impossible already well, all submissions are processed
openly with data verification directly and through the system, and decided in the
lead meeting openly. So in the selection of file submissions from impossible
remained prominent objectivity and guidelines on the script. In 2019-2022, Zakat
funds in Klaten City Dompet Sejuta Harapan (DSH) with efficiency ratio and in
2019 reached 71% with category effective and in 2020 reached 112%, in 2021
reached 113% and in 2022 reached 90% then in the last 3 years entered in category
hightly effective. In its performance there are some obstacles from the external
factors experienced Dompet Sejuta Harapan (DSH) of Klaten district in the
optimization of the management of Zakat funds.
Keywords: Effectiveness, Distribution of Zakat Funds, ACR (Allocation to
Collection Ratio)
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