ANALISIS PRESTASI KECEKAPAN AGIHAN ZAKAT: KAJIAN DI TABUNG BAITULMAL SARAWAK
Authors: Ag Omar Pg Mohd Faezul Fikri 
Published: June 2023

The efficiency of distribution of zakat funds is an important element that should be prioritised by a zakat institution. Effective and efficient zakat distribution can bring holistic benefits to the asnaf and the country's development. However, when the inefficiency occurs in the management of zakat funds distribution, especially by the zakat institution that is given the responsibility and trust in collecting and distributing zakat, of course the public, especially the zakat payer, will express their dissatisfaction and unfaithfulness to the zakat institutions, which in turn will affect zakat collection resulting in the image and credibility of zakat institutions affected. The inefficiency of zakat distribution is seen through the excess of zakat that is not fully utilised to the asnaf and distribution without the proper sequence of asnaf priority. Thus, a study was conducted to assess the performance of zakat distribution management by the Sarawak Baitulmal Fund. The study classifies the efficiency of zakat distribution management into financial form distribution (total zakat surplus) and non-financial distributions (according to asnaf priority). The study evaluates the data of the annual zakat report from the Sarawak Baitulmal Fund from 2002-2016. The findings show that there is good management of zakat distributions by the Sarawak Baitulmal Fund although the scoring value for each zakat distribution category is of less consistent. This study suggests that the Sarawak Baitulmal Fund continue to manage the efficient distribution of zakat while enhancing their performance so that both forms of zakat distribution efficiency can be achieved consistently in the interest of the asnaf. Several suggestions were also discussed in this study.
Abstrak
Kecekapan agihan dana zakat merupakan perkara penting yang perlu dititikberatkan oleh sesebuah institusi zakat. Agihan zakat yang cekap dan berkesan semestinya mendatangkan faedah yang holistik kepada golongan asnaf dan pembangunan negara amnya. Namun apabila ketidakcekapan berlaku dalam pengurusan agihan dana zakat terutama oleh institusi zakat yang diberikan tanggungjawab dan amanah dalam mengutip dan mengagihkan zakat, sudah tentu masyarakat awam khususnya golongan pembayar zakat akan menzahirkan rasa tidak puas hati dan ketidakyakinan mereka kepada institusi zakat yang seterusnya mempengaruhi kutipan zakat dan mengakibatkan imej serta kredibiliti institusi zakat terjejas. Ketidakcekapan agihan zakat dilihat melalui lebihan zakat yang tidak diagihkan sepenuhnya kepada golongan asnaf dan agihan tanpa mengikut turutan keutamaan asnaf yang sepatutnya. Justeru, kajian dijalankan bagi menilai prestasi pengurusan agihan zakat oleh Tabung Baitulmal Sarawak. Kajian mengkategorikan kecekapan pengurusan agihan zakat kepada agihan bentuk kewangan (jumlah lebihan zakat) dan agihan bukan kewangan (mengikut keutamaan asnaf). Kajian menganalisis data laporan zakat tahunan Tabung Baitulmal Sarawak dari tahun 2002-2016. Hasil kajian mendapati terdapat pengurusan agihan zakat yang baik oleh Tabung Baitulmal Sarawak walaupun perolehan nilai skor bagi setiap kategori agihan zakat adalah kurang konsisten. Kajian mencadangkan agar Tabung Baitulmal Sarawak meneruskan pengurusan agihan zakat yang cekap di samping meningkatkan lagi prestasi mereka agar kedua-dua bentuk kecekapan agihan zakat dapat dicapai secara konsisten demi kepentingan golongan asnaf. Beberapa cadangan turut dibincangkan dalam kajian ini.