An Analysis of The Effectiveness of Zakat Distribution at Baznas Indonesia During The Covid-19 Pandemic: A Disbursement Collection Ratio Approach

The Covid-19 pandemic requires people to restrict social activities, including zakat distribution activities carried out by the Indonesian National Zakat Agency (BAZNAS). This study aimed to analyze the effectiveness of zakat distribution during the COVID19 pandemic in Indonesia using the Disbursement Collection Ratio approach. The research was conducted at the Indonesian National Zakat Agency. The method was a descriptive quantitative method of which the secondary data source was financial statements processed using the Disbursement Collection Ratio formula. The results of the study showed that the zakat distribution at BAZNAS Indonesia was quite effective because it fell in the range of 50-69%, i.e., 65.23%. Nonetheless, in terms of the trend of the effectiveness ratio from April to July 2020, there was a condition where the zakat distribution at BAZNAS Indonesia was less effective. This is due to the COVID-19 pandemic which hindered the zakat distribution activities. Keywords: Effectiveness; Distribution; Zakat; the Covid-19 Pandemi