Analysis of the Realization of the Annual Work Plan and Budget (RKAT) at BAZNAS Pamekasan Regency Using the Six Sigma Method
DOI:
https://doi.org/10.28944/masyrif.v7i1.2634Keywords:
RKAT, Six Sigma, Budget realization, BAZNAS, Zakat managementAbstract
This study analyzes the realization of the Annual Work Plan and Budget (Annual Work Plan and Budget, RKAT) at the National Amil Zakat Agency (BAZNAS) of Pamekasan Regency and identifies the factors that keep realization below target. A mixed-methods design combined quantitative analysis of RKAT documents and realization reports for 2025 with in-depth interviews and documentation. The Six Sigma DMAIC framework structured the analysis. Define set each RKAT program as a unit and a program that missed its target or schedule as a defect; Measure calculated the physical realization rate, budget absorption rate, defects per million opportunities (DPMO), and sigma level; Analyze traced root causes through interview coding and cause-and-effect analysis; Improve and Control were used to formulate recommendations and to review existing control mechanisms. Four root causes were identified: limited funding, limited human resources, the absence of an integrated performance measurement system, and field-driven adjustment of programs. The improvement measures are proposals derived from the analysis and have not yet been implemented or tested, so the study does not claim that Six Sigma has improved RKAT realization. It shows that DMAIC provides a structured diagnostic for budget realization in a zakat institution and a baseline for a follow-up intervention study.
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