EFESIENSI DAN EFEKTIVITAS KINERJA PENGELOLAAN DANA ZAKAT INFAK DAN SEDEKAH PADA BAITUL MAL ACEH TAHUN 2019-2022

This research aims to determine the level of efficiency and effectiveness of the management of zakat, infaq and alms funds in Baitul Mal Aceh in 2019-2022. The sample for this research is Baitul Mal Aceh, with the research object being the 2019-2022 financial report. The data used in this research is secondary data. Data collection was carried out by looking for Baitul Mal Aceh's financial reports from 2019-2022. The financial report was taken from the official Baitul Mal Aceh website, and then analyzed qualitatively. The results of this research show that the level of efficiency in the management of zakat, infaq and alms funds at Baitul Mal Aceh shows an efficiency level from 2019-2022 of 70.73%. Meanwhile, the level of effectiveness of performance in managing zakat, infaq and alms funds owned by Baitul Mal from 2019-2022 with an average score of 93.52%.