Anlisis kinerja keuangan pada lembaga Amil Zakat

Kinanti, Sekar Prilia and Tripalupi, Ramadhani Irma and Yulianti, Lina (2024) Anlisis kinerja keuangan pada lembaga Amil Zakat. IJEN: Indonesian Journal of Economy and Education Economy, 2 (3). pp. 476-482. ISSN 2987-4610

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Abstract

The research focuses on the financial performance of the National Zakat Amil Body. (Baznas). The objective of this study is to calculate five financial ratios, namely activity ratio, effectiveness ratio (efficiency ratio), amily fund ratio and liquidity sensation and growth ratio to find out how efficient the accumulation and distribution of zakat, infak and sedekah is. (ZIS). The research uses descriptive methods of analysis and qualitative approaches with primary and secondary data sources. The results and analysis of the research suggest that the calculation of Baznas' financial ratio varies greatly from year to year, in some ratio showing good results/effectiveness and also showing poor results/not efecteness. Not all financial ratios can be calculated well, because the financial statements do not list the balance as a whole. Thus, it can be concluded that of the 35 ratios only 29 ratios can be counted, but the ZIS tends to increase from the previous year and is quite effective. Keywords:Entrepreneurship Knowledge, Reference Group, Soft Skills, Entrepreneurial Interest.

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