New Search

Export article
Open Access

Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia

Siti Aminah Anwar, Anik Malikah

Abstract: 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.
Keywords: zakat / Indonesia / PSAK / ZMO / amil / health or performance / financial health / financial statements

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

Share this article

Click here to see the statistics on "JAS (Jurnal Akuntansi Syariah)" .
Back to Top Top