ANALISIS KINERJA KEUANGAN LEMBAGA AMIL ZAKAT PERIODE 2016 – 2020

Rohimawati, Euis (2022) ANALISIS KINERJA KEUANGAN LEMBAGA AMIL ZAKAT PERIODE 2016 – 2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan Lembaga Amil Zakat (LAZ) pada periode 2016-2020. Penelitian ini dilakukan dengan tiga objek penelitian yaitu Dompet Dhuafa, Rumah Zakat, Dan Yayasana Baitul Maal Bank Rakyat Indonesia (YBM BRI). Teknik pengambilan sampel dalam penelitian ini menggunakan metoda purposive sampling dengan menggunakan laporan keuangan tahun 2016-2020. Metoda analisis yang digunakan ialah pengukuran efisiensi dan kapasitas dari International Standard of Zakah Management (ISZM). Berdasarkan hasil pengukuran analisis rata-rata rasio kinerja keuangan Lembaga zakat yang dinilai memiliki kinerja paling efisien dan baik ialah Yayasan Baitul Maal Bank Rakyat Indonesi (YBM BRI), selanjutnya Rumah Zakat dinilai efisien dan cukup baik, Dompet Dhuafa yang dinilai cukup efisien dan baik This study aims to determine and analyze the financial performance of the Amil Zakat Institution (LAZ) in the 2016-2020 period. This research was conducted with three research objects, namely Dompet Dhuafa, Rumah Zakat, and the Baitul Maal Foundation of Bank Rakyat Indonesia (YBM BRI). The sampling technique in this study used a purposive sampling method using the 2016-2020 financial statements. The analytical method used is the measurement of efficiency and capacity from the International Standard of Zakah Management (ISZM). Based on the measurement of the analysis of the average financial performance ratio, zakat institutions that are considered to have the most efficient and good performance are the Baitul Maal Foundation of Bank Rakyat Indonesia (YBM BRI), then Rumah Zakat is considered efficient and quite good, Dompet Dhuafa which is considered quite efficient and good.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNursanita, Nasution0308026102nursanita@stei.ac.id
Uncontrolled Keywords: Zakat, Kinerja, Lembaga Amil Zakat
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Mrs Euis Rohimawati
Date Deposited: 05 Jan 2022 09:42
Last Modified: 05 Jan 2022 09:42
URI: http://repository.stei.ac.id/id/eprint/6646

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