ANALISIS KINERJA KEUANGAN LEMBAGA AMIL ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BLORA

Ahmad Abidi, NIM.: 15830075 (2022) ANALISIS KINERJA KEUANGAN LEMBAGA AMIL ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BLORA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the level of financial performance of the Amil Zakat Agency of Blora Regency in terms of fiscal performance (fiscal performance), public support (public support), efficiency of collection (fundraising efficiency) and efficiency of distribution (distribution support). The type of data used in this study is secondary data in the form of the Financial Statements of the Amil Zakat Institution at the Amil Zakat Agency of Blora Regency. Financial ratios that are calculated to measure the financial performance of the Amil Zakat Institution refer to Ritchie and Kolodinsky (2003). The researcher used Microsoft Excel software as the software. The results of this study indicate that: 1) fiscal performance, the ratio of total revenue divided by total assets shows the highest ratio value is in 2019 with an average of 9.163, the ratio of total revenue divided by total assets shows the highest value is in 2019 with the average value is 1.902, the ratio of total revenue minus total acceptance) divided by total revenue shows that 2019 financial performance is the best with the highest average ratio at 0.474, while the contribution ratio divided by total revenue to measure financial performance in 2018 is the most Most of the expenditures are sourced from revenue contribution funds, namely APBN funds with the highest value in 2018 of 0.061 or 6.1%. 2) public support, the comparison between total contributions divided by total revenues shows an average value of 0.057, the ratio of contributions divided by total distribution/interpretation for three years has an average of 0.106 which means 10.6% of the total funds it is assumed that it comes from contribution funds, while 89.4% of the funds come from collections carried out by BAZNAS themselves. 3) fundraising efficiency, the collection efficiency comparing total revenue divided by collection costs shows 2019 being the most efficient year with a value of 55,127. While the average efficiency ratio is 30.409. 4) distribution efficiency (distribution support), 2018 was the best with an average of 0.555 which means that from the funds collected as much as 55.5%. Meanwhile, the average ratio of distribution efficiency for three years is 0.537, which means that 53.7% of the funds collected have been successfully distributed to those who are entitled (mustahik)

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Dr. Abdul Qoyum, S.E.I, M.Sc. Fin.
Uncontrolled Keywords: Kinerja Keuangan, BAZNAS, Kinerja Fiskal, Dukungan Publik
Subjects: Hukum Islam > Zakat
Ekonomi Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Manajemen Keuangan Syariah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 14 Oct 2022 13:43
Last Modified: 14 Oct 2022 13:43
URI: http://digilib.uin-suka.ac.id/id/eprint/54185

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