Analysis of the Receipt and Distribution of Zakat, Infaq, and Sadaqah Funds through the National Zakat Amil Agency in Pontianak in 2016-2021

The research highlights the management of zakat funds and the need for an Islamic accountability framework. In addition, it is also important to understand the mechanism of receiving and distributing zakat funds to empower the community. Analyzing the competence of amilin in increasing the receipt of zakat, sadaqah, and infaq funds is also an important factor in fund management and understanding the role of amil zakat institutions in the economy and creative economic empowerment. The method used in this research is descriptive research. This research uses primary and secondary data obtained and sourced from researchers' visits to the Pontianak City BAZNAS office. Analysis using the average economic growth rate formula, scoring the Likert scale, and calculating the variable index. The results of the total revenue and distribution occurred an upward movement from 2017-2019 and a downward movement from 2020-2021. There is a blank section in the Fund Reporting List (ZIS), indicating a lack of accountability. Through programs owned by BAZNAS Pontianak City, it also assists the government in the Smart Pontianak, Healthy Pontianak, Taqwa Pontianak, Prosperous Pontianak, and Caring Pontianak Programs. ZIS-related socialization has not been evenly distributed and there is a lack of public awareness of the importance of ZIS. ZIS is increasing but still far from its potential. Optimizing ZIS is not only about the performance of institutions but also related to public understanding. There are various collection programs at BAZANAS Pontianak City. BAZNAS Pontianak City obtained facilities from the City Government in the form of Mini Buses for community services. The Covid-19 pandemic caused a decrease in revenue and distribution in 2019-2021 as a whole. The contribution made by ZIS and Other funds averaged a contribution of 17%. Good performance was found in 2019 and 2020, sufficient performance was found in 2018 and 2012, poor performance was found in 2017, and very poor performance was found in 2016. The rise in fund distribution helps more people, especially during COVID-19. Conversely, a decrease in funds reduces assistance for those in need.