Comparison of Financial Performance Badan Amil Zakat Nasional and Lembaga Amil Zakat Nasional

Rohman Fajri Jalil Pramito; Peny Cahaya Azwari; Naz'aina Naz'aina

doi:10.29103/jak.v12i2.16127

Comparison of Financial Performance Badan Amil Zakat Nasional and Lembaga Amil Zakat Nasional

Rohman Fajri Jalil Pramito, Peny Cahaya Azwari, Naz'aina Naz'aina

Abstract

This research aims to compare and to examine about differences in the performance of zakat management between BAZNAS and Dompet Dhuafa through Financial Performance with purpose to evaluate the success of the institution is to look at how well it performs. The object of this research are the amil zakat institution in Indonesia, namely BAZNAS and Dompet Dhuafa. This study uses a purposive sampling with a descriptive quantitative approach. Data collection in this study is secondary data, which is referring to the annual financial reports published by the National Amil Zakat Institute. The data analysis is: financial performance (financial ratio by Ritchie and Kolodinsky). Based on the calculation, the result of the study state, BAZNAS is the highest-performing Amil Zakat Institution in the financial performance category due to its high fiscal performance ratios and its strong financial management capabilities, which maximize the amount of funds distributed in accordance with what was collected from the funds that were successfully collected. When it comes to the total amount of money collected over the course of 12 years, Dompet Dhuafa performs better than BAZNAS.

Keywords

Financial Performance; Non-Profit Organizations; Zakat

Full Text:

PDF

References

Achmad Nasrudin Yahya, “Angka Kemiskinan Naik Jadi 13,22 Persen Akibat Pandemi”, nasional.kompas.com, di akses dari: https://nasional.kompas.com/read/2020/06/03/16293741/mensos-juliari-angka-kemiskinan-naik-jadi-1322-persen-akibat-pandemi?page=all, pada tanggal 29 Januari 2024 pukul 19.45.

Ardi Hamzah, Analisa Kinerja Keuangan Terhadap Pertumbuhan Ekonomi, Pengangguran dan Kemiskinan: Pendekatan Analisis Jalur (Studi pada 29 Kabupaten dan 9 Kota di Provinsi Jawa Timur Periode 2001- 20016, (Naskah Publikasi: Univesitas Trunojoyo, 2007)

Azhfar Muhammad “Kemiskinan Masih jadi Masalah Indonesia”, okefinance, di akses dari: https://economy.okezone.com/read/2021/08/17/320/2456711/hut-kemerdekaan-ke-76- kemiskinan-masih-jadi-pr-indonesia, pada tanggal 7 Februari 2022 pukul 18.21.

Badan Pusat Statistik, “Persentase Penduduk Miskin September 2020 Naik Menjadi 10,19 persen, di akses dari: https://www.bps.go.id/pressrelease/2021/02/15/1851/persentase-penduduk-miskin-september-2020-naik-menjadi-10-19-persen.html, pada tanggal 6 Februari 2022 pukul 18.20.

Barkah, Qodariah dkk. 2020. Fikih Zakat, Sedekah, dan Wakaf. Jakarta: Prenadamedia Group.

Brigham dan Houston. 2014. Essentials of Financial Management (Dasar-dasar Manajemen Keuangan Terjemahan Ali Akbar Yulianto, Buku 2. Edisi 11. Jakarta: Salemba Empat.

Edward, R. Freeman dan Robert A. Phillips. 2002. Stakeholder Theory: A Libertarian Defense, Cambridge University Press: Business Ethics Quarterly, Vol. 12, No. 3.

Edward, R. Freeman. 1994. The Politics of Stakeholder Theory Some Future Direction, Cambridge: Business Ethics Quarterly, Volume 4, Issue 4. ISSN 1052-150X. 0409- 0421.

Fahmi, Irham. 2018. Manejemen Kinerja Teori dan Aplikasi. Bandung: Alfabeta.

Fahmi. 2011. Analisis Laporan Keuangan. Lampung: Alfabeta.

Fauzan, Achmad Sirat. 2019. Kajian Asimetri Informasi Dalam Penentuan Alokasi Anggaran, AKURASI: Jurnal Anggaran dan Keuangan Negara Indonesia.

Fikru, Arsyada Ananda. 2019. Analisis Kinerja Keuangan Badan Amil Zakat dan Lembaga Amil Zakat Nasional Tahun 2013-2017. Universitas Islam Indonesia.

Fitriana, Ani Qotuz Zuhro’. 2019. Level of Efficiency and Capacity of Amil Zakat Institutions with Measurement Standards International Standard of Zakat Management (ISZM). Universitas Negeri Jember.

Ghozali, Imam dan Anis Chariri. 2007. Teori Akuntansi Edisi Revisi. Semarang: Badan Penerbit Universitas Dipononegoro.

G, Joel Siegedl dan Jae K. Shin. 1994. Kamus Istilah Akuntansi. Jakarta: Elexa Komputindo.

Harahap, Sofyan Syafri. 2015. Analisis Kritis atas Laporan Keuangan. Jakarta: Raja Grafindo Persada

Hassanah, Uswatun. 2020. Analisis Perbandingan Kinerja Keuangan Organisasi Nirlaba : Studi Kasus Pada Badan Amil Zakat Berskala Nasional. Universitas Tjut Nyak Dhien : Jurnal Ilmiah Kohesi Vol. 4 No. 1

Hidayanti, Ery dan Sunyoto. 2012. Pentingnya Pengungkapan (Disclosure) Laporan Keuangan Dalam Meminimalisasi Asimetri Informasi. STIE Widya Gama Lumajang: Jurnal WIGA, Vol. 2, No. 2.

Husen, Dadang Sobana. 2018. Manajemen Keuangan Syariah. Bandung: CV Pustaka Setia.

ISAK 35 Panduan Kepada Entitas Nonlaba dalam Penyajian Laporan Keuangan, No 03 dan 04.

Istutik. 2013. Analisis Implementasi Akuntansi Zakat dan Infak/Sedekah (PSAK 109) Pada Lembaga Amil Zakat Kota Malang. Jurnal Akuntansi Aktual, Vol. 2, Nomor 1.

J, George Stigler. 1961 The Economics of Information, Journal of Political Economy, Volume 69, Issue 3.

N, Robert Antony dan D.Young. 2003. Management Control in Non-profit Organization. New York: McGraw-Hill Companies.

P. Harto, Prayogo dkk. 2018. Komparasi Kinerja Keuangan Lembaga Amil Zakat. Jurnal Akuntansi dan Keuangan Islam, Vol. 6, Nomor 1

P, Lijan Sinambela dan Sarton Sinambela. 2021. Metodologi Penelitian Kuantitatif: Teoritik dan Praktik. Depok: PT. Raja Grafindo Persada.

Puskas BAZNAS. 2021. Outlook Zakat Indonesia 2021. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional.

Puskas BAZNAS. 2019. Rasio Keuangan Organisasi Pengelola Zakat. Jakarta: Pusat Kajian Strategis – Badan Amil Zakat Nasional.

Ritchie, W. J. dan R. W. Kolodinsky. 2003 Nonprofit Organization Financial Performance Measurement: An Evaluation of New and Existing Financial Performance Measures. Nonprofit Management and Leadership, 13(4).

Rizkika, Dipo Alfaiz dan Titik Aryati. 2019. Pengaruh Tekanan Stakeholder dan Kinerja Keuangan Terhadap Kualitas Sustainability Report dengan Komite Audit Sebagai Variabel Moderasi, Universitas Trisakti: Jurnal Akuntansi dan Keuangan Methodist, Volumen 2, Nomor 2.

Romantin, M dkk. 2017. Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional). Perisai Islamic Banking and Finance Journal, 1(2).

Sahroni, Oni dkk. 2018, Fikih Zakat Kontemporer. Jakarta: PT RajaGrafindo Persada.

Sanders, M. Karens. 2008. An Analysis of Florida Public Community College Foundations Performance Measures From 2002-2004. Dissertation. Univesity of Central Florida Orlando, Florida

Sesotyaningtyas, Mirna. 2012. Pengaruh Leverage, Ukuran Legislatif, Intergovernmental Revenue dan Pendapatan Pajak Daerah Terhadap Kinerja Keuangan Pemerintah Daerah. Fakultas Ekonomi, Universitas Negeri Semarang: Accounting Analysis Journal.

Syafitri, Sofyan Harahap. 2015. Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.

Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang Pengelolaan Zakat.

Widodo, Hertanto dan Teten Kustiawan. 2001. Akuntansi dan Manajemen Keuangan untuk Organisasi Pengelola Zakat. Bandung: Asy Syamsil Press.

DOI: https://doi.org/10.29103/jak.v12i2.16127