An Analysis the Financial Performance of BAZNAS
DOI:
https://doi.org/10.19109/iphi.v3i2.20589Kata Kunci:
BAZNAS; Klaten; Rasio Efisiensi; Rasio Dana Amil; Rasio PertumbuhanAbstrak
This research aims to measure and analyze the financial performance of the Klaten Regency National Amil Zakat Agency in 2019-2022. Performance measurement in this research uses the efficiency ratio, amil fund ratio and growth ratio issued by BAZNAS. Data obtained from the Klaten Regency BAZNAS financial report for 2019-2022. Research data collection techniques use observation and documentation techniques. The method in this research is descriptive quantitative using simple linear regression analysis. Model testing was carried out with SPSS version 25.0 software. Statistical testing in this research uses the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Then proceed with the R2 coefficient of determination test. The results of statistical analysis have fulfilled most or all of the relevant classical assumptions. Meanwhile, the results of the analysis of the coefficient of determination (R2) are 0.564 or 56.4%, which explains that the Ratio variable (Efficiency, Capital Funds and Growth) has an influence on the dependent variable of financial performance effectiveness, while the remaining 43.6% is caused by other factors.Referensi
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Bahri, Efri Syamsul, and Khumaini Sabik, ‘Analisis Efektivitas Penyaluran Zakat Pada Rumah Zakat’, Al Maal: Journal of Islamic Economics and Banking, 2.1 (2020), 13 <https://doi.org/10.31000/almaal.v2i1.2642>
BAZNAS, Outlook Zakat Indonesia 2020, 2020
———, Statistik Zakat Nasional, 2018
BI & BAZNAS, Zakat Risk Management, 2018
Canggih, Clarashinta, and Khusnul Fikriyah, ‘Potensi Dan Realisasi Dana Zakat Indonesia’, Al-Uqud: Journal of Islamic Economics, 1.1 (2017), 14–26
Eka, Rian, Nur Pertiwi, and Endang Sri Wahyuni, ‘Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat Pada Baznas Kabupaten Bengkalis’, Jurnal IAKP, 2.1 (2021), 127–40
Fahmi, Much Maftuhul, and Indah Yuliana, ‘Mengukur Efisiensi Kinerja Keuangan Badan Amil Zakat Nasional ( BAZNAS ): Pendekatan Metode Data Envelopment Analysis ( DEA )’, I-FINANCE, 05.02 (2019), 125–40
Fenny, Mayulu, Burhan Niode, Ismail, Rachman, ‘Kinerja Badan Amil Zakat Nasional Dalam Pengelolaan Zakat Di Kabupaten Bolaang Mongondow Selatan’, EKSEKUTIF: Jurnal Jurusan Ilmu Pemerintahan, 2.5 (2020), 1–6
Hidayat, Andi dan Mukhlisin, ‘Analisis Pertumbuhan Zakat Pada Aplikasi Zakat Online Dompet Dhuafa’, Jurnal Ilmiah Ekonomi Islam, 6.03 (2020), 675–84
Jannah, Roikhatul, and Endang Kartini, ‘Transparansi Dan Akuntabilitas Pengelolaan Zis Oleh Baznas Kota Yogyakarta Di Masa Pandemi Covid-19 Transparency And Accountability In The Management Of Zis By Yogyakarta City Baznas During The Covid-19 Pandemic’, Maro; Jurnal Ekonomi Syariah Dan Binsin, 5.2016 (2022)
Kinanti, Risma Ayu, Safarinda Imani, Mauizhotul Hasanah, Khalwat Asyaria, Sekolah Tinggi, Agama Islam, and others, ‘Optimalisasi Fundraising Zakat Pada Kerjasama Institusional Indonesia Melalui E-Commerce’, Filantropi: Jurnal Manajemen Zakat Dan Wakaf, 2.1 (2021), 20–37
Lubis, Muharman, and Anik Hanifatul Azizah, Towards Achieving the Efficiency in Zakat Management System : Interaction Design for Optimization in Indonesia Towards Achieving the Ef Fi Ciency in Zakat Management System : Interaction Design for Optimization in Indonesia (Springer Singapore, 2018) <https://doi.org/10.1007/978-981-13-1628-9>
M. Samsul, Haidir, ‘Haidir: Analisis Kinerja Pengelolaan… M. Syamsul’, ISLAMICONOMIC: Jurnal Ekonomi Islam Department, 11.1 (2020), 23–44
Muhammad Raihan Mauludin, Sri Herianingrum, ‘The Influence of Digital Zakat on Zakat Collection and Performance of Amil Zakat Institutions Pengaruh Digital Zakat Terhadap Penghimpunan Zakat Dan Kinerja Lembaga’, Zakat. 9(1), 47–58. Https://Doi.Org/10.20473/Vol9iss20221pp47-58, 9.1 (2022), 47–58 <https://doi.org/10.20473/vol9iss20221pp47-58>
Nurhasanah, Siti, ‘Efisiensi Kinerja Baznas Bogor Dan Sukabumi : Pendekatan Data Envelopment Analysis’, Jurnal Akuntansi Dan Keuangan Islam, 5.2 (2017)
Oktarina, Amimah, ‘Pengukuran Kinerja Badan Amil Zakat Nasional ( BAZNAS ) Provinsi Bengkulu Dengan Pendekatan Maslahah Performa ( MAP )’, Jurnal Ekombis Review – Jurnal Ilmiah Ekonomi Dan Bisnis, 10.1 (2022), 373–83
Panto, Candra, and Supandi Rahman, ‘Evaluasi Kinerja Manajemen BAZNAS Kota Gorontalo Dengan Model CIPP ( Context , Input , Process , Product )’, Jurnal Idarotuna, 3.April (2021), 132–41
Poerwadarminta, W.J.S, ‘Kamus Umum Bahasa Indonesia’, 1996
PUSKAS, BAZNAS, Indeks Implementasi Zakat Core Principle Organisasi Pengelola Zakat, 2022
Puskasbaznas, Analisis Rasio Keuangan Organisasi Pengelola Zakat Indoensia: Studikasus Atas Laporan Keuangan OPZ 2017 Dan 2018, Center of Strategic Studies (PUSKAS) BAZNAS, 2020
Rahadian, Cahyadi, ‘Analisis Kinerja Keuangan Badan Amil Zakat Berdasarkan Pernyataan Standar Akuntansi’, Ar-Ribh: Jurnal Ekonomi Islam, 3.April (2020), 81–94
Rifan, Akhmad Arif, Rofiul Wahyudi, Oril Presti Nurani, ‘Analisis Efektivitas Distribusi Zakat Pada Baitulmal Bank Syariah Indonesia’, Al-Tijary Jurnal Ekonomi Dan Bisnis Islam, 6.1 (2020), 31–40
Rofiul, Wahyudi dan Agus, Susetyohadi, ‘The Efficiency Of Amil Zakat Institutions (LAZ) In Indonesian Islamic Banks : Data Envelopment Analysis Approach’, Madania, 25.2 (2020), 169–80
Sidang, Nur Khaerat, and Nur Feriyanto, ‘Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat ( LAZ ) Rumah Zakat Indonesia Dengan Metode Data Envelopment Analysis ( DEA )’, Jurnal Baabu Al-Ilmi, 6.1 (2021), 48–62
Syafari, Muhammad Riduansyah, and Hastin Umi Anisah, ‘Efektifitas Pengelolaan Zakat , Infaq Dan Shodaqoh Oleh Kantor Badan Amil Zakat Nasional Kabupaten Hulu Sungai Utara’, Jurnal Administrasi Publik Dan Pembangunan, 3.2 (2021), 101–17
Uswatun, Hasanah, ‘JURNAL ILMIAH KOHESI Vol. 4 No. 1 Januari 2020’, JURNAL ILMIAH KOHESI, 4.1 (2020), 1–14
Wahyudi, Rofiul, Kata Kunci, Perbankan Syariah, Kinerja Keuangan, and Zakat I Pendahuluan, ‘Pengaruh Kinerja Keuangan Terhadap Zakat Perbankan Syariah Di Indonesia’, Journal of Business Ethics, 2.3 (2001), 201–2
Yanuar, Fuad, Yassirly Amriya, and Nuwun Priyono, ‘Review Laporan Keuangan Baznas Kabupaten Magelang Dengan PSAK 109’, Jurnal Akuntansi Dan Pajak, 21.8 (2020), 164–75
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