CD Skripsi
Analisis Perbandingan Penghimpunan Dan Penyaluran Dana Zakat Antara Baznas Kabupaten Siak Dan Baznas Kabupaten Kampar
The collection and distribution of zakat funds at BAZNAS Siak Regency and BAZNAS Kampar Regency has a trend that tends to increase and is the highest compared to cities or regencies in Riau Province from 2018 to 2022. Then, if we look at the social and economic aspects of Siak Regency and Kampar Regency, they are similar in terms of Human Development Index (HDI) and per capita expenditure. With this background, problems related to zakat arise, namely whether there is a difference in the amount of zakat fund collection between BAZNAS Siak Regency and BAZNAS Kampar Regency. This research is descriptive quantitative research, the data used in this research is secondary data obtained in the form of reports on the collection and distribution of zakat funds at BAZNAS Siak Regency and BAZNAS Kampar Regency. The analytical method used in this research is a non-parametric statistical analysis technique using the Mann-Whitney one tailed test with tools namely IBM SPSS 25. The results of the research show that the amount of collection and distribution of zakat funds at BAZNAS Siak Regency is greater than at BAZNAS Kampar Regency. To strengthen the test results, researchers conducted interviews with BAZNAS Siak Regency and BAZNAS Kampar Regency. The results showed that BAZNAS Siak Regency had innovations in collecting and distributing zakat funds. Then, the research results were linked to macroeconomic variables which showed that the poverty level in Siak Regency had an inverse relationship with zakat collection and distribution, while the poverty level in Kampar Regency had a relationship that tended to be in the same direction as zakat collection and distribution. Then, per capita income in Siak Regency and Kampar Regency has a direct relationship with the collection and distribution of zakat funds in BAZNAS Siak Regency and BAZNAS Kampar Regency.
Keywords: Zakat, Collection, Distribution
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