Analisis Penghimpunan dan Penyaluran Zakat Maal: LAZ BSI Maslahat Tahun 2019-2023

Abstract

Zakat plays a crucial role in wealth redistribution and poverty alleviation in Indonesia, a country with significant zakat potential, yet low actual collection rates. This study aims to analyze the performance of zakat maal collection and distribution by LAZ BSI Maslahat during the period 2019–2023. The research method employed is descriptive quantitative, using secondary data sourced from official financial report publications. The findings indicate that the trend of zakat collection and distribution at LAZ BSI Maslahat has been fluctuating, with a significant surge during the early COVID-19 pandemic in 2020, followed by a sharp decline in subsequent years. Despite the drastic drop in zakat collection since 2021, the institution managed to maintain and even increase zakat distribution significantly, notably in 2023 when it distributed over 12 times the amount collected. This reflects the implementation of alternative strategies such as the utilization of CSR funds, infaq, and waqf. Thus, BSI Maslahat is considered to have effectively managed zakat distribution, although strengthening efforts in collection through digitalization, zakat education, and cross-sector collaboration remains necessary.