KINERJA KEUANGAN ORGANISASI PENGELOLA ZAKAT DI INDONESIA

FITRI DAMAYANTI, RINI RINI, ADE ANANTO TERMINANTO

Abstract


This study aims to measure the financial performance of the zakat institution (ZI). The purpose of measuring financial performance is to provide recommendations for regulators to improve zakat instutions performance. This research is a qualitative research with an exploratory approach. Data analysis of ZI financial statements that result ZI financial ratio. Measurement and interpretation of values financial ratios of ZI using the baznas strategic study. the results shows activity ratios for ZI is very effective. growth ratio of the collection of zakat/infaq/sadaqa funds is not good. The  results also show that ZI in indonesia are not optimal in allocating managed assets because the ratio of zakat assets under management is above 10%, which is 50%.

Keywords


zakat institution, financial statement, financial performance

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DOI: http://dx.doi.org/10.15548/maqdis.v9i2.1664

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