Optimizing the Intermediary Function of Zakat Institution Using Analytical Network Process Benefit Opportunity Cost Risk (ANP BOCR) Approach Tika Widiastuti- Siti Zulaikha- Eko Fajar Cahyono- Imron Mawardi- Muhammad Ubaidillah Al Mustofa- Nikmatul Atiya
Faculty Economic and Business, Universitas Airlangga
Abstract
This study analyzes the optimization of the intermediary function of zakat institutions in East Java Province based on Zakat Core Principles (ZCP) through the development of priority solutions and strategies in the short and long term. This qualitative study employs the Analytical Network Process (ANP) method with Benefit, Opportunity, Cost, and Risk (BOCR) analysis. This study found that increasing transparency and accountability of reports become the prioritized solution in zakat collection management. Strengthening mandatory zakat regulations becomes the strategy with the highest priority in the collection and distribution management, both in the short and long term. Zakat Institutions need to optimize the available resources to provide the best benefits for the mustahiq. This study determines the best strategy for optimization of intermediary functions of zakat institutions based on ZCP by considering the BOCR of the proposed strategy in the short and long term
