CIBEST MODEL ANALYSIS: FINANCIAL AND SPIRITUAL DIMENSION TO ASSESS THE PERFORMANCE OF ECONOMIC EMPOWERMENT THROUGH ^BALAI TERNAK^ PROGRAM IN CENTRAL JAVA
Sri Fadilah, Kania Nurcholisah, Riyang Mardini, Ashila Andelina Putri

Department of Accounting, Faculty of Economics and Business, Universitas Islam Bandung

Abstract

The study aims to measure the effectiveness of community empowerment with CIBEST Analysis on the community empowerment program ^Balai Ternak^. BAZNAS is a zakat institution that carries out the role of zakat intermediation, namely collecting and distributing zakat funds. There are two programs to channel zakat funds, namely distributing and utilizing zakat funds. One of the programs that BAZNAS has is the ^Balai Ternak^ Program. The ^Balai Ternak^ program is a community empowerment program in the field of breeders distributed to district areas including 4 districts in Central Java. Monitoring and evaluation is left to the designated district BAZNAS. To assess the effectiveness of the program used CIBEST analysis. The research used a survey method with a descriptive analysis approach, with mustahik respondents who received the initiation of zakat funds. The results of the research with CIBEST analysis can measure the performance of community empowerment through the ^Balai Ternak^ program effectively. can be seen from the increased performance of the material dimension by increasing the income of muzaki and the results of the ^Balai Ternak^ program with livestock products that can be enjoyed by muzaki and the community, especially meeting the needs of goat meat and poultry of the surrounding community. Also the spiritual dimension can be seen from the quantitative and qualitative increase in the implementation of prayer, fasting and paying zakat. also the support of the family environment and government policies to improve the spiritual life of muzaki and the community.

Keywords: CIBEST Analysis, Material Dimension, Spiritual Dimension, Community Empowerment, Zakat Program

Topic: Economic Welfare in Terms of Islamic Perspective