ANALYSIS OF ZAKAT WORTHY VILLAGE THROUGH ZAKAT VILLAGE INDEX MEASUREMENT

The purpose of this study is to identify zakat-worthy villages through the Index of Zakat Villages. This model is used to measure the condition of a village whether it is feasible to be assisted or not by the zakat funds. The supporting dimension of the Zakat Village Index consists of five dimensions, namely economic, health, education, humanity, and da'wah. Then the dimensions are reduced again to fifteen variables and 39 indicators. The more IDZ values approach one, the more the village is not prioritized to be assisted. Conversely, the more IDZ approaches zero, the village will be prioritized for assistance. The subject of this research is in Cipancar village, Serangpanjang sub-district, Subang district. The results indicates that out of the 5 dimensions of IDZ tested in Cipancar village, Serangpanjang sub-district, Subang district was included in the Zakat Village Index. In which the average of economic dimension score is 0.07, health dimension is 0.05, education dimension is 0.13, humanity dimension is 0.12, and dimension of da'wah is 0.14. The total IDZ value is 0.51. Based on the results of these tests it can be concluded that the Cipancar village in the lengthy district can be considered for assistance through zakat funds