Published date: Aug 29 2024

Journal Title: KnE Social Sciences

Issue title: Annual Symposium on Applied Business Economics and Communication (ASABEC) 2023

Pages: 213–227

DOI: 10.18502/kss.v9i25.16967

Siti Faridatul FajarAccounting Department, Jakarta State Polytechnic, Depok

Darna ‎ darna@akuntansi.pnj.ac.idAccounting Department, Jakarta State Polytechnic, Depok

This study aims to analyze the level of effectiveness of zakat management organizations in distributing collected zakat funds and measuring the capacity and efficiency of national zakat management organizations in managing and distributing zakat funds through their programs. The analysis method uses the allocation to collection ratio (ACR) model and the International Standard of Zakat Management (ISZM). The data analyzed is the Annual Financial Report data and the financial performance report of the Badan Amil Zakat Nasional for the 2017-2021 period. The results of data analysis with ACR show that it must maintain its effectiveness and continue improving its financial performance. The results of the calculation of the efficiency level of the ISZM model can still improve efficiency in managing its fund expenditure and conducting its collection activities. The result of ISZM model capacity measurement, must maintain its potential, especially the distribution and collection of funds for Mustahiq empowerment programs. To increase the trust of zakat payers, this research acts as an input for national zakat management organizations to pay attention to their effectiveness and efficiency ratios using the ACR and ISZM methods. Assessment of organizational performance is important for management to evaluate performance in maintaining organizational sustainability and achieving the main objectives of the organization.

Keywords: financial performance, allocation to collection ratio (ACR), International Standard of Zakat Management (ISZM)

[1] Badan Amil Zakat Nasional. Laporan Kinerja Badan Amil Zakat Nasional Tahun 2022. Jakarta: Badan Amil Zakat Nasional; 2022.

[2] Chumairoh US, Rani LN. Perbandingan Tingkat Efisiensi OPZ Sebelum dan Saat Pandemi di Indonesia. Dinamis: Journal of Islamic Management and Business. 2022;5(2):108.

[3] Muchtasib AB, and Novitasari. Representasi Model Organisasi Pengelola Zakat diIndonesia. Ekonomi dan Bisnis. 2017;16(2):2.

[4] Ardani R, Kosim A, Yuniartie E. Analisis Kinerja Lembaga Amil Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Ogan Ilir Dengan Metode Indonesia Magnificence Zakat (IMZ). Akuntabilitas: Jurnal Penilitian dan Pengembangan Akuntansi. 2019;13(1):19-32.

[5] Fitriana AQZ, Tingkat Efisiensi Dan Kapasitas Lembaga Amil Zakat Dengan Standar Pengukuran International Standard of Zakat Management (ISZM). Jember: Universitas Negeri Jember; 2019.

[6] Safira L, Murniati, Analisis Efektivitas Penyaluran Zakat Pada Baznas Kota Padang. Jurnal Ekonomi dan Bisnis Dharma Andalas. 2023;25(2):618.

[7] Bastiar Y, Bahri ES. Model Pengkuran Kinerja Lembaga Zakat di Indonesia. ZISWAF: Jurnal Zakat dan Wakaf. 2019;6(1):58-59.

[8] Latif A, Saddam M, Faroji R, Casilam. Pengukuran Kinerja Keuangan Lembaga Amil Zakat Nasional (Laznas) Baitul Maal Hidayatullah (BMH) Pusat Periode 2017-2019. Jurnal Neraca Peradaban. 2022;2(3)171.

[9] Pertiwi REN, Wahyuni ES. Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat Kabupaten Bengkalis Pada 2017-2019. Jurnal IAKP. 2021;2(1):137.

[10] Anwar MS, Itang, Risyanto H. Analisis Efisiensi Lembaga Pengelola Zakat (LPZ) Dalam Mengelola Potensi Zakat di Indonesia. Jurnal Online Universitas Islam Negeri Sultan Maulana Hasanuddin. 2019;20(2):168.

[11] Harto PP, Anggraeni VS, Bayinah AN. Komparasi Kinerja Keuangan Lembaga Amil Zakat. Jurnal Akuntansi dan Keuangan Islam. 2018;6(1):28-29.

[12] Parisi SA. Tingkat Efisiensi dan Produktivitas Lembaga Zakat di Indonesia. Jurnal Bisnis dan Manajemen. 2017;7(1):68.

[13] Pertiwi REN, Wahyuni ES. Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Organisasi Pengelola Zakat Pada Baznas Kabupaten Bengkalis. Jurnal IAKP. 2021;2(1):139.

[14] Romantin M, Bahri ES, Lubis AT. Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional). Jurnal Perisai. 2017;1(2):32-33.

[15] Bastiar Y, Bahri ES. Model Pengkuran Kinerja Lembaga Zakat di Indonesia. Jurnal Zakat dan Wakaf. 2019;6(1):61.