SKRIPSI AKS
Analisis Kinerja Keuangan Pada Lembaga Amil Zakat
ABSTRACT
Zakat is one of the pillars of economic enforcement and eradication of social and
economic problems of society if its role as a source of state revenue is applied
professionally. However, the collection of zakat at the Amil Zakat Institution is still far
from existing potential. In 2020, zakat collection still reaches 5.2 percent of the existing
potential. This is caused by several things, including the lack of professional management
of Amil Zakat Institution and the low public trust. Financial performance is needed to
measure the efficiency of management and the abitily to run the zakat institution program
to see the achievement of the institution in managing people’s funds.
This study aims to determine the financial performance of the Amil Zakat
Institution, Rumah Zakat Indonesia, Daarut Tauhid, Dompet Dhuafa Republika, and
Inisiatif Zakat Indonesia in the 2016-2020 period. This study uses research indicators
based on the Indonesia Magnificence of Zakat in the Indonesia Zakat and Development
Report 2011 section on financial performance. The criteria used are the assessment of
financial statement, financial efficiency, and organizational capacity. The secondary data
used is obtained from the financial statements of the Amil Zakat Institution published on
the website of each institution.
Based on the results of the study, it can be concluded that the Amil Zakat
Institution has good financial performance and the Covid-19 pandemic doesn’t affect the
financial performance of the Amil Zakat Institution.
Keywords: Financial Performance, Zakat, Amil Zakat Institution
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