Comparative Analysis of Collection and Distribution of Zakat Institution Funds in Indonesia

Zakat is an important instrument in Islamic philanthropy that can be beneficial in socio-economic terms. The purpose of this study is to analyze the development of the collection and distribution of zakat funds at zakat institutions in Indonesia. This research uses a quantitative method using horizontal analysis. The results of the study show that the collection and distribution of zakat funds for each zakat institution have different graphs are increasing, decreasing, and fluctuating. The collection of zakat funds in the 2016-2019 period shows that the largest collection of funds is LAZ Dompet Dhuafa, the proportion of which reaches 30% of the total funds. Meanwhile, LAZ Mizan Amanah is a zakat institution with the lowest proportion of fundraising, namely 1% of the total funds. The distribution of zakat funds in the period 2016-2019 shows that LAZ Rumah Zakat has the largest distribution of funds and LAZ Mizan Amanah is a zakat institution with the lowest proportion of channeling funds is only 1% of total funds. The implication of this research is for zakat institutions to optimize the collection of zakat funds innovatively so that they can channel more funds to the community.