EVALUATION OF MUSTAHIK WELFARE THROUGH CIBEST AND SROI IN THE PRODUCTIVE ZAKAT PROGRAM AT LAZNAS DAARUT TAUHIID PEDULI EAST JAVA

Zakat plays a central role in creating theological relationships and social relationships. In the utilization of productive zakat, there are measuring tools for mustahik welfare and success, namely Center for Islamic Business and Economic Studies (CIBEST) and with Social Return on Investment (SROI). The purpose of this research is to analyze the model of productive zakat utilization, classification of mustahik and the technique of measuring the success of productive zakat utilization with Social Return on Investment (SROI) in the National Amil Zakat Institution DT Peduli East Java. The type of research used in this research is qualitative with a case study approach. The data sources obtained are primary (observation, interview) and secondary (documentation, books, journal publications and institutional reports). The analysis technique of this study is data reduction, data presentation, then conclusion drawing and verification. As for checking the validity of the data, it is carried out through the stages of observation and triangulation. The results of this study show that the efforts applied by LAZNAS DT Peduli East Java are considered quite good with a plan to create a continuation of productive zakat utilization using the CIBEST measuring instrument after receiving it which is classified in quadrant I (prosperous) as many as 21, quadrant II (material poverty) 5 households. For the measurement of the SROI value in the zakat utilization program given to mustahik is realized based on the ratio of present value, influence and input value of 1.25: 1. It means that the benefits created exceed the quantity of investment carried out so that the quantity of mustahik utilization programs has successfully experienced changes in income and is able to meet both material and spiritual needs and has a positive impact on stakeholders. In conclusion, the role of productive zakat in alleviating poverty is classified as good, increasing the income of mustahik which is classified as small and able to meet both material and spiritual needs.