ANALISIS RASIO KEUANGAN ORGANISASI PENGELOLA ZAKAT (BAZNAS)

Authors

  • Afina Azzahra Universitas Islam Negeri Raden Intan Lampung
  • Darma Sari Universitas Islam Negeri Raden Intan Lampung
  • Dea Angraeni Universitas Islam Negeri Raden Intan Lampung
  • Ersi Sisdianto Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.61722/jrme.v1i2.1196

Keywords:

Financial Performance, BAZNAS, Financial Ratios

Abstract

This study is targeted at analyzing and observing the financial performance of BAZNAS/National Amil Zakat Agency in Lampung from 2021-2023. This study uses efficiency, activity, development and amil fund ratios that are in line with the BAZNAS study. This study has quantitative data from BAZNAS Lampung financial data from 2021-2023. To collect data, we use documentation & observation using quantitative descriptive methods. Through the activity ratio analysis, it shows that the results are quite optimal, and BAZNAS is classified as good for storing and distributing Infaq, Zakat & Alms (ZIS) funds. The efficient ratio shows relatively optimal results even though the ratio of operating costs to mil rights and to the number of ammil rights is not optimal, but the ratio of storage, human resources and capital funds can be called optimal. Also the amil fund is classified as good. However, the development ratio shows results that are not optimal, whereas the development ratio of distribution and collection shows results that are not yet good.

 

References

Afida, A. (2017). Analisis Efisiensi Badan Amil Zakat Nasional (Baznas) Dalam Mengelola Dana Zakat Dengan Menggunakan Metode Data Envelopment Analysis (DEA). UIN Syarif Hidayatullah.

BAZNAS. (2021). Peraturan BAZNAS Nomor 4 tentang Pelaporan Pelaksanaan Pengelolaan Zakat.

BAZNAS. (2021). Rasio Keuangan Organisasi Pengelola Zakat Teori dan Konsep. In PUSKAS BAZNAS (Vol. 1, Issue 1).

Diponegoro, U. (2021). Hubungan Hukum dan Penerapan Prinsip Good Corporate Governance dalam Perusahaan Jurnal Gema Keadilan.

Eka, R., Pertiwi, N., & Wahyuni, E. S. (2021). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat Pada Baznas Kabupaten Bengkalis. 2(1), 127–140.

Khairuzzaman, M. Q. (2016). Analisis Kinerja Keuangan Dengan Menggunakan Rasio-Rasio Keuangan Dan Economic Value Added. 4(1), 64–75.

Lubis, E. S. (2017). Original Research Article Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional) Maya Romantin , Efri Syamsul Bahri , Ahmad Tirmidzi Lubis *. 1(April), 96–116. https://doi.org/10.21070/perisai.v1i2.882

Manajemen, J. (n.d.). Regulatory Driven Dalam Implementasi Prinsip-Prinsip Good Corporate Governance Pada Perusahaan Di Indonesia.

LAMPUNG, B. P. (2021). sejarah singkat BAZNAS Provinsi Lampung. BAZNAS PROVINSI LAMPUNG. https://baznasLampung.org/tentang-kami/profil/

RI, P. (2014). Peraturan Pemerintah Republik Indonesia Nombor 14 tentang Pelaksanaan Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat. Republik Indonesia, 1, 1–52.

Undang-Undang No. 23 Tahun 2011. (2011). Tentang Pengelolaan Zakat (p. 19). Wikipedia. (2021). Islam di Lampung. Wikipedia.

Downloads

Published

2024-04-29

Issue

Vol. 1 No. 2 (2024): Mei

Section

Articles

License

Copyright (c) 2024 JURNAL RUMPUN MANAJEMEN DAN EKONOMI

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.