EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam

Abstract

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

Analisis Efisiensi dalam Mengelola Dana Zakat Menggunakan Rasio Keuangan OPZ di BAZNAS Periode 2017-2022

“…Jurnal Akuntansi dan Audit Syariah Vol.1 Nomor 1, Desember 2020, dengan menggunakan metode penggabungan kualitatif dengan kuantitatif, pendekatan deskriptif. Berdasarkan ketiga rasio efisiensi biaya yang digunakan, dua diantaranya menunjukkan hasil efisien, yaitu Rasio Biaya Operasional terhadap Total Hak Amil serta Rasio Biaya Operasional terhadap Total Penghimpunan dan hanya satu yang dikatakan tidak efisien yaitu Rasio Biaya Sumber Daya Manusia terhadap Total Penghimpunan [8] Berdasarkan uraian di atas, penulis berhipotesis bahwa sangat urgen dilakukan penelitian penyebab efisiensi yang berubah-ubah tersebut, sehingga penulis mengambil judul penelitian "Analisis Efisiensi dalam Mengelola Dana Zakat dengan Menggunakan Rasio Keuangan Organisasi Pengelola Zakat di Badan Amil Zakat Nasional Provinsi Jawa Barat Periode 2017-2022".…”

The Efficiency and Effectiveness of The Distribution of Zakat Funds in Yogyakarta 's Baznas

“…A study conducted by Azizah ( 2018 The results of research conducted by Embuningtiyas & Mashudi (2020) entitled Cost Efficiency at the National Amil Zakat Agency (BAZNAS) in the Islamic Accountability Review shows the ratio of operational costs to the total Amil rights and the ratio of operational costs to total collection gets the efficient category while the ratio of HR to total collection gets inefficient category. Despite getting inefficiency, the percentage is not too high from the specified parameter threshold, which is 1% difference.…”

“…Despite getting inefficiency, the percentage is not too high from the specified parameter threshold, which is 1% difference. (Embuningtiyas & Mashudi, 2020).…”