期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2017
卷号：6
期号：6
页码：179-185
DOI：10.5923/j.ijfa.20170606.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This study aims to determine the extent of the role of productive zakat for helping the poor in the rokan hulu regency which identified as mustahik in entrepreneurship. Zakat which reserved for mustahik can be used as fund for business where the business developed by mustahik generally is small scale, which is not accessible by bank financial institution. The mentoring process involves planning, implementing, supervising and controlling also evaluating the program, becoming one program of the amil zakat in managing productive zakat, so it is expected to create economic circulation, increase the productivity of community businesses, increase income / yields economically and sustainable. The methodology used in this study is descriptive qualitative method to see the effect of productive zakat on the empowerment of the poor through the poverty index. This research consists of primary data and secondary data. Primary data is obtained from the survey results or distributed questionnaires, and conducted in-depth interviews with productive Zakat program managers in Baznas and Mustahik as participants of community empowerment programs through productive zakat. While secondary data is obtained from BAZNAS Program Report on the internet, some literatures, articles from magazines, journals, newspapers, or internet. This study uses a number of analysis tools, which are: headcount ratio, to find out how many and percentage of poor families; poverty gap ratio and income gap ratio, used to determine depth level of poverty; and the Sen index as well as the Foster, Greer and Thorbecke (FGT) indices, which are used to measure the severity of poverty. The analysis results shows that zakat can reduce the number and percentage of poor families, and reduce the depth and severity of poverty.
