Analysis of Amil Zakat Institutions Financial Performance  Prior and During Covid-19

Zakiy, Faris Shalahuddin; Suciati, Eqi; Fauziah, Najim Nur

doi:10.23917/jisel.v5i1.16312

Cited by 7 publications

(4 citation statements)

References 13 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Adanya komponen dana tersebut menyebabkan nilai kas yang ada pada laporan posisi keuangan menjadi lebih tinggi. Hasil penelitian ini sesuai dengan penelitian Menne, Setiawan, and Saputra (2021); Zakiy, Suciati, and Fauziah (2022); Gustani, Hartono, and Supriyadi (2020); Purnamasari (2022) yang menemukan bahwa rasio likuiditas pada lembaga zakat memiliki kinerja yang baik dan efisien.…”

Section: Rasio Likuiditasunclassified

Performance Of The National Zakat Agency Based On Financial Ratios

Lenap,

Karim,

Sasanti

2024

JAS

View full text Add to dashboard Cite

This research aims to analyze the performance of BAZNAS Central Lombok Regency based on financial ratios. The type and research approach used is quantitative descriptive. This research uses secondary data from BAZNAS Central Lombok Regency financial reports for 2018-2022. The research results show that the activity ratio value indicates that BAZNAS Central Lombok has effectively distributed Zakat, Infaq, and Shadaqah (ZIS) funds. The turnover ratio shows very high/active performance, whereas the performance of ZIS fund distribution is excellent in time. The efficiency ratio shows that the ratio of collection costs is efficient, the operational cost ratio using the total operational costs divided by total ownership rights approach is inefficient, while the operational cost ratio using the total operational costs divided by total collection approach is efficient, as well as the human resource cost ratio. The amil fund ratio and liquidity ratio show good performance. On the other hand, the growth ratio shows poor performance. Theoretically, this research can be used as a reference for future research. Practically, this research can be a reference material for BAZNAS Central Lombok Regency, which has not yet entirely produced optimal performance and for the Central Lombok Regency government as the regulator so that it can mobilize the community and government officials in distributing zakat to BAZNAS Central Lombok Regency.

show abstract

Section: Rasio Likuiditasunclassified

Performance Of The National Zakat Agency Based On Financial Ratios

Lenap,

Karim,

Sasanti

2024

JAS

View full text Add to dashboard Cite

show abstract

“…December 2019, the world has been hit by an outbreak of the Corona disease (COVID-19) which is spreading rapidly and has been declared an international emergency by WHO (AbdelMaksoud et al, 2021). The impact of the COVID-19 pandemic has been clearly felt and not only has an impact on public health but also affects economic conditions (Fajri et al, 2022;Zakiy et al, 2022;Januri et al, 2022).…”

Section: *Sincementioning

confidence: 99%

Surviving amidst pandemic: Indonesian Islamic microfinance experience

Athief¹,

Ma’ruf²,

Zakiy³

2023

Int. j. adv. appl. sci.

Self Cite

View full text Add to dashboard Cite

The purpose of this study is to investigate the Indonesian Islamic microfinance institutions' (IMFIs) condition, and their strategies to survive and to explore their contribution during the pandemic by combining and synthesizing the result of all previous studies. To achieve that goal, this research uses a systematic literature review method by mining all data available which in addition makes this paper different from other previous works. This enables us to provide a deeper, broader, and more comprehensive understanding of the topic. Google Scholar is set as the database for three reasons. This research found that Indonesian IMFIs are affected by the pandemic and classified into three categories based on the severity of the impact: Severely hit, affected yet stable, and IMFIs that grow during the pandemic. Indonesian IMFIs had in total 6 types of strategies to survive during the pandemic: Active and passive approaches, common and innovative schemes, as well as persuasive and administrative activities. The study also found the contributions of Indonesian IMFIs during the pandemic and classified them into two categories financial and non-financial contributions. This research is unique by delivering comprehensive non-segregated data and well-synthesized condition of IMFIs in entire Indonesia during the pandemic. The results of this study give policymakers a fundamental ground to develop proper policy in fostering IMFIs after the pandemic. IMFI practitioners should also take benefit from the results by mirroring, modifying, or improving the strategies to face future economic turbulences.

show abstract

“…This indicates the importance of this ethic that the accounting profession must uphold in carrying out their duties, especially accountants in zakat institutions. Today, zakat institutions are demanded not only to collect and distribute ZIS funds, but also to be institutions with the title JIAFR | 233 of good corporate governance (Alfian, 2016;Karim et al, 2019;Muhammad, 2006;Nurhasanah, 2018;Sawmar & Mohammed, 2021;Zakiy et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Godly accountability: reflection on ethics for zakat accountants

Zakiy,

Turahman

2023

JIAFR

View full text Add to dashboard Cite

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.

show abstract

Analysis of Amil Zakat Institutions Financial Performance Prior and During Covid-19

Cited by 7 publications

References 13 publications

Performance Of The National Zakat Agency Based On Financial Ratios

Performance Of The National Zakat Agency Based On Financial Ratios

Surviving amidst pandemic: Indonesian Islamic microfinance experience

Godly accountability: reflection on ethics for zakat accountants

Contact Info

Product

Resources

About