Analisis Kinerja Keuangan Badan Amil Zakat Nasional Kota Bandung Periode 2020-2021

Authors

  • Gina Sakinah UIN Sunan Gunung Djati
  • Riska Amalia UIN Sunan Gunung Djati
  • Ade Ponirah UIN Sunan Gunung Djati

DOI:

https://doi.org/10.32627/maps.v6i2.648

Keywords:

Aktivitas, Kinerja Keuangan, Pertumbuhan

Abstract

The purpose of this study is to analyze the financial performance of Baznas Kota Bandung. In this study, qualitative and quantitative data analysis techniques use financial performance ratio analysis, which uses two of the four financial performance ratios that have been developed by Puskas BAZNAS (2021), namely Activity and Growth Variables. The results of this study are In terms of activity variables, BAZNAS Bandung City ranked 1st with a score of 0.57. The ranking shows that BAZNAS Bandung City has a very effective ability in distributing Zakat, Infak and Alms funds. In terms of growth variables, BAZNAS Bandung City ranked 2nd with a score of 2.13. The ranking shows that BAZNAS Bandung City has good growth in the collection and distribution of Zakat, Infak and Alms funds. While the Financial performance of BAZNAS Bandung City by adding activity variables with growth variables, BAZNAS Bandung City ranked 1st with a score of 1.19. This ranking shows that BAZNAS Bandung City has excellent financial performance, namely having the ability to manage Zakat, Infak and Alms funds with a very high level of effectiveness and efficiency so that it can grow optimally.

Downloads

Published

2023-03-31

Issue

Vol. 6 No. 2 (2023)

Section

Articles

License

Copyright (c) 2023 Gina Sakinah, Riska Amalia, Ade Ponirah

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish in Jurnal Maps (Manajemen Perbankan Syariah) agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).