Imran, Nadya Tri Octaviani and Dr. Nurul Badriyah,, SE., M.E. (2023) Analisis Perbandingan Kinerja Keuangan Lembaga Amil Zakat Sebelum dan Selama Pandemi Covid-19. (Studi Pada LAZ YASA Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membandingkan kinerja keuangan LAZ YASA Malang sebelum dan selama pandemi covid-19. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan komparatif. Data yang diperoleh merupakan jenis data sekunder dengan rasio keuangan LAZ YASA Malang periode 2018-2021 sebagai sumber datanya. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada kinerja keuangan LAZ YASA Malang sebelum dan selama pandemi COVID-19. Meskipun demikian, sebagian besar rasio keuangan LAZ YASA Malang mengalami peningkatan dan tergolong baik serta efisien menurut interpretasi rasio keuangan OPZ. Rasio-rasio seperti rasio biaya penghimpunan, current ratio, quick ratio, growth of zakat, growth of infaq, growth of ZIS, dan growth of allocation menunjukkan penurunan kinerja selama pandemi COVID-19. Hal ini dapat menjadi bahan evaluasi bagi LAZ YASA Malang untuk meningkatkan kinerja keuangan mereka dalam mengelola dan menyalurkan dana zakat, infak, dan sedekah. Penelitian ini memberikan kontribusi dalam pemahaman tentang kinerja keuangan lembaga amil zakat selama pandemi COVID-19. Hasil penelitian dapat digunakan sebagai referensi bagi LAZ YASA Malang dalam mengoptimalkan pengelolaan dan penyaluran dana zakat, infak, dan sedekah mereka. Selain itu, penelitian ini juga memberikan informasi penting bagi penelitian lanjutan dan pengembangan dalam bidang kinerja keuangan lembaga amil zakat.
English Abstract
This research aims to compare the financial performance of LAZ YASA Malang before and during the Covid-19 pandemic. The research method used is quantitative research with a comparative approach. The data obtained is secondary data consisting of the financial ratios of LAZ YASA Malang for the period 2018-2021. The results of the research show that there is no significant difference in the financial performance of LAZ YASA Malang before and during the Covid-19 pandemic. However, most of the financial ratios of LAZ YASA Malang have shown improvement and are considered good and efficient according to the interpretation of OPZ financial ratios. Ratios such as fundraising costs, current ratio, quick ratio, growth of zakat, growth of infaq, growth of ZIS, and growth of allocation indicate a decline in performance during the Covid-19 pandemic. This provides an opportunity for LAZ YASA Malang to evaluate and enhance their financial performance in managing and distributing zakat, infaq, and shadaqah funds. This research contributes to the understanding of the financial performance of zakat amil institutions during the Covid-19 pandemic. The findings can be used as a reference for LAZ YASA Malang to optimize the management and distribution of zakat, infaq, and shadaqah funds. Additionally, this research provides valuable information for further research and development in the field of financial performance of zakat amil institutions.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020425 |
| Uncontrolled Keywords: | Kinerja Keuangan, Lembaga Amil Zakat, Pandemi Covid-19 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 02 Jan 2024 02:42 |
| Last Modified: | 02 Jan 2024 02:42 |
| URI: | http://repository.ub.ac.id/id/eprint/205652 |
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Text (DALAM MASA EMBARGO)
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