Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia
As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing t...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2021-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/434 |
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| _version_ | 1850234074705166336 |
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| author | Siti Aminah Anwar Anik Malikah |
| author_facet | Siti Aminah Anwar Anik Malikah |
| author_sort | Siti Aminah Anwar |
| collection | DOAJ |
| description | As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance. |
| format | Article |
| id | doaj-art-be72efa00a024a4f899505a2f4d20874 |
| institution | OA Journals |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-be72efa00a024a4f899505a2f4d208742025-08-20T02:02:44ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762021-12-015214215410.46367/jas.v5i2.434434Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di IndonesiaSiti Aminah Anwar0Anik Malikah1Universitas Islam Malang, IndonesiaUniversitas Islam Malang, IndonesiaAs the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/434puskasbaznas ratiofinancial healthpsak 45psak 109zakat management organization |
| spellingShingle | Siti Aminah Anwar Anik Malikah Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia JAS (Jurnal Akuntansi Syariah) puskasbaznas ratio financial health psak 45 psak 109 zakat management organization |
| title | Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia |
| title_full | Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia |
| title_fullStr | Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia |
| title_full_unstemmed | Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia |
| title_short | Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia |
| title_sort | tingkat kesehatan keuangan organisasi pengelola zakat di indonesia |
| topic | puskasbaznas ratio financial health psak 45 psak 109 zakat management organization |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/434 |
| work_keys_str_mv | AT sitiaminahanwar tingkatkesehatankeuanganorganisasipengelolazakatdiindonesia AT anikmalikah tingkatkesehatankeuanganorganisasipengelolazakatdiindonesia |