MODEL CIBEST DALAM MENILAI EFEKTIVITAS PENDISTRIBUSIAN PROGRAM ZAKAT PRODUKTIF DI KECAMATAN MAKASSAR OLEH BAZNAS KOTA MAKASSAR

Abstract

This study aims to analyze the effectiveness of the distribution of productive zakat funds by the National Amil Zakat Agency (BAZNAS) on the poverty level of mustahik before and after receiving assistance. Using the CIBEST model that measures material and spiritual aspects, this study involved 14 mustahik households and applied quantitative methods with secondary and primary data collection. The results of the analysis showed that the number of poor households decreased from 9 to 6, while prosperous households increased from 4 to 9. The Wilcoxon test showed an increase in spiritual values by an average of 15% after receiving the assistance. In addition, the Paired Sample T Test identified a significant increase in income, with the average monthly income of the mustahik increasing from Rp.1,500,000 to Rp.2,200,000. This finding confirms the importance of productive zakat as an instrument in reducing poverty and improving the welfare of mustahik and the important role of zakat in the distribution of income and wealth. This research contributes to the understanding of the effectiveness of zakat distribution in the context of economic development in facing the challenges of poverty.