Analisis Kinerja Keuangan Badan Amil Zakat Nasional Provinsi Jawa Barat, Banten, Sumatera Utara, dan Kalimantan Selatan Tahun 2020-2022

Agnia, Aprilia Nur (2024) Analisis Kinerja Keuangan Badan Amil Zakat Nasional Provinsi Jawa Barat, Banten, Sumatera Utara, dan Kalimantan Selatan Tahun 2020-2022. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: This research aims to analyze the financial performance of the National Zakat Amil Agency for the Provinces of West Java, Banten, North Sumatra and South Kalimantan based on activity ratios, efficiency ratios, amil fund ratios, growth ratios and liquidity ratios in the 2020 - 2022 financial reports. Design/methodology/approach: This research uses descriptive qualitative research methods and the data used is secondary data obtained from financial reports published on the website. The sample in this research was the National Zakat Amil Agency in the Provinces of West Java, Banten, South Kalimantan, North Sumatra. The analysis technique used was field research, namely by research using existing original data. Findings: The results of this research are based on the Activity Ratio for the Baznas of West Java Province, Baznas of Banten Province, and Baznas of South Kalimantan Province which shows effective performance, while the Baznas of North Sumatra Province shows ineffective results. The Effectiveness Ratio shows effective results for Baznas Banten Province, Baznas South Kalimantan Province, and Baznas North Sumatra Province. Meanwhile, Baznas West Java Province showed ineffective results. The Amil Fund Ratio shows good results for all Baznas. The liquidity ratio shows good results for Baznas West Java Province and Baznas South Kalimantan Province, while for Baznas North Sumatra Province and Baznas Banten Province shows less good results. The Growth Ratio shows poor results for all Baznas because the calculation results for the growth of zakat collection do not exceed 100%. Originality/value: This research discusses the financial performance of the National Zakat Amil Agency for the Provinces of West Java, Banten, North Sumatra and South Kalimantan using the Financial Ratios of the Zakat Management Organization (OPZ) of the BAZNAS Center for Strategic Studies. This ratio consists of 5, namely, activity ratio, efficiency ratio, amil funds ratio, liquidity ratio, and growth ratio.

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