MEASURING THE EFFECTIVENESS OF ZAKAT DISTRIBUTION: A PROPOSAL TOWARDS CIBEST MODEL IMPROVEMENT

The Badan Amil Zakat Nasional (Baznas) is the Indonesia organization of zakat management (OPZ) needs to measure the effectiveness of their programs that have been implemented in alleviating zakat beneficiaries (mustahik) from poverty. In Indonesia, Cibest model is the most popular measurement tools that try to find material value and spiritual value in determine the effectiveness of Baznas’s zakat program. However, the Cibest method has shortcomings, namely in the measurement of spiritual value which only emphasizes on the religiosity aspect. This study proposes an improved measurement of spiritual value using the concept of Islamic spirituality and tries to implement it in Baznas of Berau Regency, East Kalimantan Province of Indonesia. Measurements were taken on a sample of 60 mustahik who had experienced the economic empowerment program. The measurement results show that, the condition of mustahik after the program show improvement in material and spiritual values. However, the validation using the wilcoxon signed rank test reflected that only spiritual value that apply the concept of Islamic spirituality showed significant difference. A discussion of the phenomenon is presented on the last part of this study.