ANALISIS EFEKTIVITAS LEMBAGA FILANTROPI DALAM PENGHIMPUNAN DAN PENDISTRIBUSIAN DANA ZAKAT, INFAQ DAN SEDEKAH DI ERA PANDEMI COVID-19 STUDI KASUS PADA LAZISMU WILAYAH DAERAH ISTIMEWA YOGYAKARTA

The research aims to analyze the effectiveness of a philanthropical institution by
conducting a case study at LAZISMU of the Special Region of Yogyakarta in
collecting and distributing its ZIS fund during the Covid-19 pandemic. The type of
this research is field research with a qualitative approach of a descriptive method,
and whose primary data source was taken from interviews while its secondary data
was in the forms of financial reports, books, and journals. The data validity was
tested through triangulation. The research result showed that the ZIS fund
distribution using the method of Allocation to Collection Ratio on 2020 when
measured in its real condition (without the 2019’s ZIS ending balance) was
categorized as highly effective. Whereas when the measurement was done by
including the ZIS ending balance from the previous year, 2019, it was categorized
as relatively effective. Further, the effectiveness of the distribution of the ZISKA
fund in 2020, when measured in its real condition (without the 2019’s ZIS ending
balance), was categorized as effective. The other test conducted was in terms of the
collection method effectiveness which was calculated using the formula of
maximize. The calculation result showed that the effectiveness of the 2020’s
ZISKA fund was yellow criteria; indicating a good output. The effectiveness of the
LAZISMU of the Special Region of Yogyakarta was proven by the collection of
funds and things such as PPE (Personal Protective Equipment), rice, masks,
supplements and vitamins, and hand sanitizers to help overcome the Covid-19
pandemic and to assist the impacted society