Komparasi Kinerja Keuangan Lembaga Amil Zakat

Harto, Prayogo P.; Anggraeni, Vivi Sufi; Bayinah, Ai Nur

doi:10.35836/jakis.v6i1.7

Cited by 10 publications

(13 citation statements)

References 1 publication

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“…In terms of performance, apart from accountability, Bastiar & Bahri (2019) stated that performance measurement is crucial for amil zakat institutions to show the results of some or even all activities carried out by the institution. In line with Harto et al (2018) study, performance is the level of achievement achieved by an institution (Harto et al, 2018).…”

Section: Introductionmentioning

confidence: 90%

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

Zakiy

Suciati²,

Fauziah³

2022

JISEL

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This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was raised from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.

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Section: Introductionmentioning

confidence: 90%

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

Zakiy

Suciati²,

Fauziah³

2022

JISEL

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“…Making zakat as one of the economic policies because based on previous research there is a lack of optimizing the equal distribution of utilization and distribution of zakat funds, one of which is caused by funds [4]. In addition, the collection of zakat funds in Indonesia which is still not mandatory so that it requires individual awareness.…”

Section: A Summary Of the Researchmentioning

confidence: 99%

A Systematic Literature Reviewe of Performance Management of Zakat Funds Institutions on Redistribution of Indonesian Revenue

Afifah

2021

IJPS

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The main purpose of zakat as an Islamic financial instrument that aims as an equal distribution of revenue and maslahah. Indonesia with the Muslimmajority community, has great potential in collecting zakat funds, it is expected to be a solution to the income inequality and poverty in Indonesia. However, the realization of zakat still far from the potential. It is indicate that the performance of zakat fund management institutions has not been maximized.This study aims toreview and organize the performance management of zakat fund institution and organize its impact on income equality and poverty in Indonesia. This study provides a qualitative and critical review of efficiency performance management zakat fund institution and theinfluence on income distribution and poverty alleviation in IndonesiaBy critical review and classifying the result of previous research found some propositions: (1)Management of zakat funds have affect on the performance of zakat institutions (2) the efficiency of the performance management of zakat fund institutions have impact on the equitable distribution of zakat funds (2) the effectiveness distribution of zakat fund institution have a significant affect on poverty alleviation and equitable distribution of income.

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“…Evaluasi keuangan OPZ ada yang menggunakan pendekatan data envelopment analysis (DEA) (Parisi 2017). Selain itu kinerja OPZ dapat dievaluasi dengan menggunakan international standard of zakah management (ISZM) yang terdiri dari penilaian efisiensi dan kapasitas OPZ (Harto, Anggraeni, and Bayinah 2018). Terdapat anggapan bahwa mengelola dana sumbangan bisa semaunya tanpa ada acuan penilaian kinerja operasional atau kesehatan keuangan, sehingga beberapa penelitian memberikan hasil penelitian kinerja/kesehatan keuangan OPZ yang tidak baik.…”

Section: Pendahuluanunclassified

Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia

Anwar¹,

Malikah²

2021

JAS

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As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.

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Komparasi Kinerja Keuangan Lembaga Amil Zakat

Cited by 10 publications

References 1 publication

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

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

A Systematic Literature Reviewe of Performance Management of Zakat Funds Institutions on Redistribution of Indonesian Revenue

Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia

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