PENGARUH FLUKTUASI DANA ZAKAT, INFAK, SEDEKAH (ZIS) TERHADAP PERTUMBUHAN KEUANGAN BAZNAS KOTA BENGKULU TAHUN 2020-2024

Abstract

Fluctuations in zakat, infaq and sadaqah funds represent a major clallenge in financial management of the National Zakat Board (BAZNAS), as they directly affect financial planning, program sustainability, and institutional financial stability. A decilne in fund collection may hinder the allocation of social program, while short term excess receipts require effecient and strategic financial management. Financial istability can reduce public trust and weaken participation in zakat payments. This study aims to analyze trends in ZIS fund fluctuations, measure the financial growth of BAZNAS Bengkulu City, and examine the impact of these fluctuations on financial stability. The research employs a quantitative apporoach using financial data from BAZNAS Bengkulu City during the 2020-2024 period. The theoretical framework is based on Financial sustainability theory, Islamic redistribution theory, Altruism theory and  voluntary giving theory to explain the mechanisms of fund management and giving behavior. The finding of this study are expected to provide emperical insights into the dynamics of ZIS funds an their implications for  the financial stabilty of BAZNAS,  as well as to support the formulation of more affective, transparent and sustainable financial management strategies to enhance public trust and stregthen the role of BAZNAS in empowering the muslim community economy.