Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia

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.

Is Non-Financial Health Related To Financial Health In Zakat Institutions?

“…The results of financial performance are like several elements of previous research. Elements of activity, operational variables, and level of liquidity, Rumah Amal Salman ITB has been effective with rankings 1 and 2; in this regard, also provided information that the five zakat institutions that were the pISSN 2549-3086 eISSN 2657-1676 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas object of their research had effective financial health performance (Djaghballou et al 2018;Handayani, Ainun, and Fahmi 2020;Anwar and Malikah 2021).…”

“…The benefits of distributing zakat can also lift people from among the mustahik towards a better life, and they are even expected to become positions as muzakki (volunteer giving zakat); in this case, the benefits of zakat can have an increasing effect (Razak 2020). This is also supported by researchers other than zakat becomes a solution to alleviating poverty (Khan 2007;Atabik 2015;Anwar and Malikah 2021). Zakat became a solution to overcome the poverty level in society and provide prosperity to the people.…”