ANALISIS KINERJA KEUANGAN BAZNAS DAN LAZNAS DENGAN MENGGUNAKAN INDIKATOR INTERNATIONAL STANDARD OF ZAKAT MANAGEMENT (ISZM) (Studi Kasus Periode Tahun 2016 - 2018)

FITRI, FITRI (2020) ANALISIS KINERJA KEUANGAN BAZNAS DAN LAZNAS DENGAN MENGGUNAKAN INDIKATOR INTERNATIONAL STANDARD OF ZAKAT MANAGEMENT (ISZM) (Studi Kasus Periode Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the level of performance of zakat institutions using financial ratios listed in the International Standard of Zakat Management (ISZM), consisting of efficiency and capacity performance. The method used in this study is a comparison of the performance of zakat institutions with a case study approach for the period of 2016-2018. The population in this study is the Zakat Management Organization in Indonesia. The sample method used is convenience sampling, the sample consists of 9 Zakat Management Organizations that have published their financial statements. The results of this study indicate that at the level of performance of the efficiency of zakat institutions in the period of 2016 - 2018 considered quite efficient. At the level of performance of zakat institutions in the period of 2016 - 2018 it can be concluded that performance needs to be improved in order to optimize the ratio which is still relatively low. Keywords: Financial Performance, Financial Ratios, Baznas, Laznas, ISZM. Penelitian ini bertujuan untuk mengetahui tingkat kinerja lembaga zakat dengan menggunakan rasio keuangan yang tercantum dalam Standard International of Zakat Management (ISZM), terdiri atas kinerja efisiensi dan kinerja kapasitas. Metode yang digunakan dalam penelitian ini adalah komparasi kinerja lembaga zakat dengan pendekatan studi kasus periode tahun 2016-2018. Populasi dalam penelitian ini adalah Organisasi Pengelola Zakat di Indonesia. Metode sampel yang digunakan adalah convenience sampling, sampel terdiri dari 9 Organisasi Pengelola Zakat yang telah mempublikasikan laporan keuangannya. Hasil penelitian ini menunjukkan bahwa pada tingkat kinerja efisiensi lembaga zakat periode 2016 – 2018 dinilai cukup efisien. Pada tingkat kinerja kapasitas lembaga zakat periode 2016 – 2018 dapat disimpulkan perlu ditingkatkan kinerjanya agar mengoptimalkan rasio yang masih tergolong rendah. Kata kunci: Kinerja Keuangan, Rasio Keuangan, Baznas, Laznas, ISZM.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 341
NIM/NIDN Creators: 43217110006
Uncontrolled Keywords: Kinerja Keuangan, Rasio Keuangan, Baznas, Laznas, ISZM.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Jul 2022 03:52
Last Modified: 13 Jul 2022 03:52
URI: http://repository.mercubuana.ac.id/id/eprint/65059

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