Measurement of the Effectiveness of Zakat Disbursement on Dompet Sosial Madani

: Zakat is an obligation for Muslims who have fulfilled the haul and nishab requirements. Dompet Sosial Madani (DSM) is the entity that manages Zakat at the Bali Province level. This study aims to measure the effectiveness of Zakat distribution in DSM. This research was conducted using a quantitative method with a descriptive approach. The data is sourced from the DSM Financial Statements for 2017-2022. Measuring the effectiveness of distribution uses the formula allocation to collection ratio (ACR) approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness of Zakat distribution at DSM is in the Highly Effective category. DSM must maintain an effectiveness ratio above 90 per cent to optimize Zakat benefits for Mustahiq.

addition, the community can manage Zakat's management through the Amil Zakat Institution (LAZ) (Bahri, 2013). Regulation of Law No. 23 of 2011 concerning Zakat Management is a reference for the community to manage Zakat through the Amil Zakat Institution (LAZ). One of the LAZs that has received permission from the government to manage Zakat is Dompet Sosial Madani (DSM).
Dompet Sosial Madani (DSM) is the entity that manages Zakat at the Bali Province level (Normalasari & Sukmana, 2020). Zakat management carried out by DSM refers to Law No. 23 of 2011 concerning Zakat Management which is related to collecting and distributing Zakat, including Infaq/Alms. Zakat is an obligation for Muslims, while Infak/Alms is a voluntary practice for the maslahah (Husin et al. 2022;Khumaini, Nurzansyah, and Has 2022). Some researchers e.q. Bahri & Arif (2020), , Bahri & Khumaini (2020), and Bahri & Utama (2021) argues that good management occurs if the distribution of Zakat is carried out in the Highly Effective category. Therefore, the effectiveness of Zakat distribution at DSM must concern all parties.
The effectiveness of zakat distribution is related to the eight asnaf Mustahiq as targets for the distribution and utilization of zakat. Based on the letter at-Taubah verse 60 Mustahiq consist of Faqir Group or fuqarâ' (abandoned in life due to the lack of tools and conditions), the Poor or masâkîn (group with nothing), Group of Zakah employees or amilîn (who work to regulate the collection and distribution of zakat), People who need to be entertained or mu'allafati qulûbuhum (who need material or financial aid to bring their hearts closer to Islam), People of debt-bound or Ghârimîn (who do not want to free themselves from the debt, The displaced persons on the way or Ibn al-sabîl (who need the help of the cost for his life and his home and to return to his hometown), to for liberation and independence, for each individual (individual) or for a group or a nation, named fî al-riqâb, and for all the interests, the people and the country, it is a development in every field or the defense of the struggle named after Allah.
It aligns intending to manage zakat to improve people's welfare (Abdoeh, 2020). Based on Law No. 23 of 2011 concerning Zakat Management, zakat management aims to increase the effectiveness and efficiency of services in zakat management and increase the benefits of zakat to realize community welfare and poverty alleviation (Afrimaigus & Renata, 2022). Din et al., 2019) argue that the effectiveness of zakat distribution can encourage zakat collection. The effectiveness of zakat distribution is indicated by the speed in distributing it to Mustahiq (Sudarwati & Sayekti, 2011). The more effective the distribution of zakat, the more significant the benefits of zakat for Mustahiq (Bahri & Arif, 2020;Bahri & Khumaini, 2020;Syahriza et al., 2019). Thus, the effectiveness of distribution must be the concern of all parties. However, the picture of the effectiveness of zakat distribution at DSM has yet to be maximized.
This condition is caused by the limited research that discusses the effectiveness of zakat distribution in DSM. It causes the collection of zakat on DSM is still far from its potential. This description of the effectiveness of the distribution of zakat is essential because it can affect the collection of zakat. One effort must be made to measure the effectiveness of zakat distribution at DSM.
Various studies, e.q. Bahri & Arif (2020) In addition, these findings can be used as a basis for research on the effectiveness of zakat distribution at provincial-level Zakat Management Institutions. Zakat Management Institutions who wish to increase the benefits of zakat distribution can also use the results.
Therefore, this study aims to measure the effectiveness of zakat distribution in DSM.

Research Method
This study used quantitative methods. Quantitative methods are used to find knowledge through data analysis in numbers (Bahri & Khumaini, 2020;Priadana & Sunarsi 2021). Data is sourced from the DSM Financial Report for the 2020-2022 period. Measurement of the effectiveness of zakat distribution in DSM uses the Zakat Core Principle (ZCP) formula approach: allocation to collection ratio (ACR) Beik et al. 2014 (2015) argues that the quantitative research method using a descriptive approach helps explain various conditions and situations in the research object.

Result and Discussion
Well-prepared tables and or figures must be of significant feature of this section, because they convey the major observations to readers. Any information provided in tables and figures should no longer be repeated in the text, but the text should focus on the importance of the principal findings of the study. In general, journal papers will contain three-seven figures and tables. Same data can't be presented in the form of tables and figures. The results of the study are discussed to address the problem formulated, objectives and research hypotheses. It is highly suggested that discussion be focused on the why and how of the research findings can happen and to extend to which the research findings can be applied to other relevant problems.

Profile of Dompet Sosial Madani
Based on information published on the DSM website via https://dompetsocial.id/, it is explained that DSM is a philanthropic institution that focuses on empowering underprivileged mothers and children to become independent, with character and loving the environment.
DSM's vision is to become a centre of virtue to build community harmony. Furthermore, there are three missions carried out by DSM. work and continues to improve services. The general program implemented by DSM includes five pillars. In detail, this can be seen in Figure 1.

Figure 1 Five Pillars of Dompet Sosial Madani's Program
Based on Figure 1, The First program is the Children's Talent Program. This program helps children from underprivileged families obtain education and develop their potential talents.
Fostering to be better, to have a strong character, be financially independent and provide benefits to the surroundings. Second, the Healthy Family Program. This program provides access to health services such as mobile services, medical and maternity clinics, nutrition health education services, healthy food packages and healthy kitchens-using the yard to grow vegetables and assisting the Posyandu.
The third is the Green Lifestyle Program. This program is an environmentally friendly activity in the workplace. Encourage mothers and children to adopt a Green Lifestyle. We are reducing the use of plastic. Using food ingredients, packaging and equipment/environmentally friendly.
Fourth, Disaster Care Program. This program helps alleviate the suffering of mothers and children in the form of direct assistance, social facilities (access to clean water) and recovery.
Fifth, the Business Smile Program. This program helps optimize the potential of preprosperous mothers by assisting and developing facilities related to food processing,

Distribution Effectiveness
Based on the opinion of several researchers, e.q. Bahri & Khumaini (2020), Rifa'i (2013, and Measuring the level of effectiveness of zakat and infaq/alms uses the ZCP approach with the ACR formula. The ACR formula divides the total disbursement funds by the total collection funds. In detail, the use of the ACR formula can be seen in Table 2. The results of measuring the effectiveness of Zakat and Infaq/Alms distribution at DSM are in line with the Sharia Enterprise Theory presented by Triyuwono Bahri & Arif, 2020;. Based on the Sharia Enterprise Theory (Bahri, Putri, et al. 2022;Musthafa, Triyuwono, and Adib 2020;Triyuwono 2001), the responsibility for managing Zakat has been carried out by DSM very well. Zakat management accountability vertically to Allah SWT and horizontally to humans and the environment.

Conclusions
Zakat collected by DSM has been distributed in a Highly-Effective manner. This study aims to measure the effectiveness of zakat distribution in DSM. This research was conducted using quantitative methods. The data is sourced from the DSM Financial Statements for 2017-2022.
Distribution effectiveness measurement uses the allocation-to-collection ratio (ACR) approach. In addition, this study uses a descriptive approach. The results showed that the ACR value was 94 per cent. Thus, the level of effectiveness of DSM distribution is in the Highly Effective category. DSM is expected to be able to maintain the effectiveness of Zakat distribution so that it can provide maximum benefit to Mustahiq.