Analysis of the Effectiveness of the Zakat Fund Distribution Program by BAZNAS West Kalimantan (2019 - 2023)

This research aims to analyze the effectiveness of the Zakat, Infaq and Sedekah (ZIS) fund distribution program by BAZNAS West Kalimantan in improving the welfare of beneficiary communities during the 2019-2023 period. Using a secondary data analysis approach, data was obtained from BAZNAS annual reports, government publications, scientific articles and other sources. Qualitative research methods with descriptive analysis were used to evaluate the effectiveness of ZIS fund distribution based on the ACR (Allocation to Collection Ratio) ratio in the Zakat Core Principle model. The research results show that ZIS fund collection experienced fluctuations during this period, with fund distribution always reaching 100% of the funds collected each year. The ACR ratio which consistently reaches 100% shows that BAZNAS West Kalimantan is very effective in distributing ZIS funds. The ZIS fund distribution program has a positive impact on community welfare, especially in access to education and health, although the long-term impact on economic empowerment still requires improvement. The success of the program is influenced by the quality of BAZNAS management, community participation, government support, and collaboration with various institutions. Recommendations for increasing effectiveness include strengthening economic empowerment, increasing transparency and accountability, improving program management, collaborating with external parties, and regularly evaluating program impacts. This research provides recommendations for improving the ZIS fund distribution program, with the hope that ZIS fund management can be more optimal and precise the target is to improve the welfare of the beneficiary communities in West Kalimantan.