Application of Amil Rights Ratio in Zakat Management Organization at LAZ YASA MALANG 2018-2021 Period

Abstract

This study aims to evaluate the financial performance of zakat management at LAZ YASA Malang from 2018 to 2021 through the application of the amil rights ratio. The amil rights ratio, including the general amil ratio, the amil-to-zakat ratio, and the amil-to-infaq/sadaqah ratio, is an important indicator in measuring the efficiency and effectiveness of fund utilization within zakat institutions. Using a descriptive quantitative method, the study analyzes secondary data sourced from LAZ YASA Malang’s financial statements. The findings indicate that the general amil rights ratio exceeded the acceptable threshold (13.8%) throughout the period, suggesting potential reliance on non-ZIS funding sources. In contrast, the ratios of amil rights to zakat and to infaq/sadaqah remained within the permissible limits of 12.5% and 20%, respectively, demonstrating prudent and efficient financial management in those categories. These results underscore the importance of ratio analysis as a tool for ensuring transparency and accountability in zakat fund governance. Proper application of these ratios can enhance institutional trust and support sustainable poverty alleviation efforts.