Efektivitas Kinerja Keuangan Badan Amil Zakat Nasional (Baznas) pada Program Pentasharufan Dana Zakat di Baznas Kota Yogyakarta
DOI:
https://doi.org/10.24090/ej.v6i1.2049Keywords:
BAZNAS, Program Pentasharufan Dana Zakat, Efektivitas, Allocation to Collection Ratio (ACR)Abstract
This study discusses the effectiveness of the financial performance of Badan Amil Zakat (BAZNAS) in the distribution process of zakat funds (through zakat agents?), namely Jogja Taqwa, Jogja Peduli, Jogja Sehat, Jogja Cerdas, Jogja Sejahtera from 2012-2016. This research that was conducted in BAZNAS Yogyakarta, specifically analyzes the distribution of zakat funds using the Allocation to Collection Ratio (ACR) analysis method. It measures the ability of the zakat institution (BAZNAZ?) in distributing (the zakat fund?) (through zakat agents?) by dividing the total allocation funds to their total collection funds and comparing financial statements for several periods. The results of this study show the levels of effectiveness of zakat distribution of each year, year 2012 shows a "fairly effective" score, year 2013 is at the "effective" level, year 2014 shows an "effective" score, the score level of 2015 was "highly effective" and the analysis shows a "fairly effective" score in 2016 .References
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Retno Wulandari, 2013,â€Analisis Efesiensi Lembaga Zakat Nasional diIndonesia Menggunakan Data Envelopment Analysis (DEA) periode 2011-2012â€, naskah publikasi Universitas muhammaiyah surakarta.
Puji Lestari, 2010, “Pengukuran Kinerja Badan Amil Zakat Daerah (BAZDA) Kabupaten Xdi Wilayah Eks Karisidenan Banyumas Dalam Perspektif Balanced Scorecard†Jurnal Investasi Vol. 6. No 1 Juni, Hal. 1-13.
Lilis Sondari, 2012, “Tinjauan Hukum Islam Terhadap Investasi Dana Zakat Infaq dan Shadaqah (ZIS) di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Brebes†Skripsi, Fakultas Syari’ah Institut Agama Islam Negeri Walisongo Semarang.
Nasher Akbar, 2009, “Analisis Efisiensi Organisasi Pengelola Zakat Nasional Dengan Pendekatan Data Envelopment Analysis†TAZKIA Islamic Business and review Vol. 4 No. 2 Agustus-Desember, Hal. 760-784.
Abdul Haris Romdhoni, 2017, “Zakat Dalam Mendorong Pertumbuhan Ekonomi dan Pengentasan Kemiskinan†Jurnal Ekonomi Islam Vol. 03. No 1. 01 Maret , Hal. 41-51.
Salman Al Parisi, 2017, “Tingkat Efisiensi Dan Produktivitas Lembaga Zakat Di Indonesia†Esensi: Jurnal Bisnis dan Manajemen Volume 7 (1), April P-ISSN: 2087-2038; E-ISSN: 2461-1182 Halaman 63 - 72 .
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Noor, A.H.M, dkk, 2012, “Assesing Performance of Nonprofit Organization: A Framework for Zakat Institutions†British Journal of Economics, Finance, and Management Sciences. Vol. 5 (1): 12-22.
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M.A Manan, 1986, “Islamic Economics: Theori and Practiceâ€. Cambridge: Hodder and Strughton.
Hertanto Widodo dan Teten Kustiawan, 2001, “Sebuah Kata Pengantar dalam Buku Akuntansi dan Manajemen Keuangan Organisasi Pengelola Zakat. Jakarta: Institut Manajemen Zakat (IMZ).
Srivastava, P, (1999). Size, Efficiency and Financial Reforms In Indian Banking, working Paper No. 49. Indian Council For Research On International Economic Relations.
Daraio C & L. Simar, (2007). Advance Robust and Non Parametric Methods in Efficiency Analysis. Methodology and Applications, New York: Springer
Mursyidi, (2003) Akuntansi Zakat Kontemporer, Bandung : PT. Remaja Rosdakarya.
Ahmad M. Syaifudin, (1987), Ekonomi dan Masyarakat Dalam Perspektif Islam, Jakarta : Rajawali.
A. Qodri Azizizi, (2004), Membangun Fondasi Ekonomi Umat, Yogyakarta : Pustaka Pelajar.
Yusuf Qordhawi, (2002), Fiqh Zakat, Terj. Salman Harun, et.al., Jakarta: Litera Antar Nusa, Cet. 6.
Badan Pusat Statistik: 2017-07-17.
Kadry R, 2014, “Analisis Efesiensi Lembaga Amil Zakat (LAZ) di Indonesia dengan Metode data Envelopment Analysis (DEA), (Study kasus pada Rumah Zakat, Lazis Swadaya Ummah, Dompet Dhuafa dan YBUI BNI Tahun 2010-2012)â€, Skripsi, Yogyakarta: UIN Sunan Kalijaga.
Departemen Pendidikan Nasional, Kamus Besar Bahasa Indonesia, Cet.IV, Jakarta: PT Gramedia Pustaka Utama.
Nurul Huda, dkk: 97, 2015
Ikatan Akuntan Indonesia (IAI), 2009, PSAK 109.
Retno Wulandari, 2013,â€Analisis Efesiensi Lembaga Zakat Nasional diIndonesia Menggunakan Data Envelopment Analysis (DEA) periode 2011-2012â€, naskah publikasi Universitas muhammaiyah surakarta.
Puji Lestari, 2010, “Pengukuran Kinerja Badan Amil Zakat Daerah (BAZDA) Kabupaten Xdi Wilayah Eks Karisidenan Banyumas Dalam Perspektif Balanced Scorecard†Jurnal Investasi Vol. 6. No 1 Juni, Hal. 1-13.
Lilis Sondari, 2012, “Tinjauan Hukum Islam Terhadap Investasi Dana Zakat Infaq dan Shadaqah (ZIS) di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Brebes†Skripsi, Fakultas Syari’ah Institut Agama Islam Negeri Walisongo Semarang.
Nasher Akbar, 2009, “Analisis Efisiensi Organisasi Pengelola Zakat Nasional Dengan Pendekatan Data Envelopment Analysis†TAZKIA Islamic Business and review Vol. 4 No. 2 Agustus-Desember, Hal. 760-784.
Abdul Haris Romdhoni, 2017, “Zakat Dalam Mendorong Pertumbuhan Ekonomi dan Pengentasan Kemiskinan†Jurnal Ekonomi Islam Vol. 03. No 1. 01 Maret , Hal. 41-51.
Salman Al Parisi, 2017, “Tingkat Efisiensi Dan Produktivitas Lembaga Zakat Di Indonesia†Esensi: Jurnal Bisnis dan Manajemen Volume 7 (1), April P-ISSN: 2087-2038; E-ISSN: 2461-1182 Halaman 63 - 72 .
Wahab, N.A. & A.R.A. Rahman, 2012, â€Productivity Growth of Zakat Institutions in Malaysia: An Application of Data Envelopment Analysis†Studies in Economics and Finance. Vol. 29 (3): 197-210.
Wahab, N.A. & A.R.A. Rahman, 2013, â€Determinantf of Efficiency of Zakat Institutions in Malaysia: A Non Parametric Approacâ€. Asian Journal of Business and Accounting. Vol. 6 (2): 33-64.
Noor, A.H.M, dkk, 2012, “Assesing Performance of Nonprofit Organization: A Framework for Zakat Institutions†British Journal of Economics, Finance, and Management Sciences. Vol. 5 (1): 12-22.
PSAK NO. 109
M.A Manan, 1986, “Islamic Economics: Theori and Practiceâ€. Cambridge: Hodder and Strughton.
Hertanto Widodo dan Teten Kustiawan, 2001, “Sebuah Kata Pengantar dalam Buku Akuntansi dan Manajemen Keuangan Organisasi Pengelola Zakat. Jakarta: Institut Manajemen Zakat (IMZ).
Srivastava, P, (1999). Size, Efficiency and Financial Reforms In Indian Banking, working Paper No. 49. Indian Council For Research On International Economic Relations.
Daraio C & L. Simar, (2007). Advance Robust and Non Parametric Methods in Efficiency Analysis. Methodology and Applications, New York: Springer
Mursyidi, (2003) Akuntansi Zakat Kontemporer, Bandung : PT. Remaja Rosdakarya.
Ahmad M. Syaifudin, (1987), Ekonomi dan Masyarakat Dalam Perspektif Islam, Jakarta : Rajawali.
A. Qodri Azizizi, (2004), Membangun Fondasi Ekonomi Umat, Yogyakarta : Pustaka Pelajar.
Yusuf Qordhawi, (2002), Fiqh Zakat, Terj. Salman Harun, et.al., Jakarta: Litera Antar Nusa, Cet. 6.
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Published
2018-12-31
How to Cite
Azizah, S. N. (2018). Efektivitas Kinerja Keuangan Badan Amil Zakat Nasional (Baznas) pada Program Pentasharufan Dana Zakat di Baznas Kota Yogyakarta. El-Jizya : Jurnal Ekonomi Islam, 6(1), 91–112. https://doi.org/10.24090/ej.v6i1.2049
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