Analisis Kinerja Keuangan NU Care-LAZISNU PBNU Periode 2016-2022
Keywords:
LAZISNU, Lembaga Amil Zakat, Kinerja Keuangan, Rasio Keuangan, Rasio Efisiensi
Abstract
This research on the financial performance of the zakat management organization (OPZ) is a case study on NU Care-LAZISNU, the Central Board of Nahdlatul Ulama's (PBNU) zakat management institution under the Islamic organization Nahdlatul Ulama. The research method used is descriptive qualitative by conducting in-depth analysis of financial reports for the period 2016-2022. This period covers all years after the institution was recognized as a national LAZ. There are four variables analyzed, namely activity ratios, operational ratios, liquidity ratios, and growth ratios. Each ratio has several derivative ratios. The research results show that NU Care-LAZISNU PBNU has very good financial performance, which means it has the ability to manage ZIS funds with very high levels of effectiveness and efficiency, has very good liquidity, and is able to grow optimally. However, there are several derivative ratios that need to be improved, such as fund turnover ratio and operational efficiency ratio.
References
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Bahri, E. S., & Khumaini, S. (2020). Analisis Efektivitas Penyaluran Zakat pada Badan Amil Zakat Nasional. Al Maal: Journal of Islamic Economics and Banking, 1(2), 164. https://doi.org/10.31000/almaal.v1i2.1878
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Fahmi, M. M., & Yuliana, I. (1970). Mengukur Efisiensi Kinerja Keuangan Badan Amil Zakat Nasional (Baznas): Pendekatan Metode Data Envelopment Analysis (Dea). I-Finance: A Research Journal on Islamic Finance, 5(2), 125–140. https://doi.org/10.19109//ifinace.v5i2.4913
Harto, P. P., Anggraeni, V. S., & Bayinah, A. (2019). Komparasi Kinerja Keuangan Lembaga Amil Zakat. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 19–33. https://doi.org/10.35836/jakis.v6i1.7
Hasanah, U. (2020). Analisis Perbandingan Kinerja Keuangan Organisasi Nirlaba: Studi Kasus Pada Badan Amil Zakat Berskala Nasional. Jurnal Ilmiah Kohesi, 4(1), 1–14.
Kasmir. (2017). Analisis Laporan Keuangan. Rajagrafindo Persada.
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Mauliani, L. P. (2022). Analisis Pengukuran Kinerja Keuangan NU Care-LAZISNU Tahun 2017-2018: Berdasarkan Rasio Keuangan Organisasi Pengelola Zakat Menurut BAZNAS. Journal of Economics, Accounting, Tax and Management, 2019, 1–9.
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Puskas Baznas. (2021). Indeks kesehatan Organisasi Pengelola Zakat. https://www.puskasbaznas.com/publications/books/1596-indeks-kesehatan-opz
Rahmah Utami, A., & Darna. (2022). Analisis Pengukuran Kinerja Keuangan LAZ Dompet Dhuafa Menggunakan Metode Pengukuran International Standard of Zakat Management (ISZM) Periode 2016-2020. Prosiding SNAM PNJ.
Triantini, Z. E. (2010). Perkembangan Pengelolaan Zakat di Indonesia. Al-Ahwal: Jurnal Hukum Keluarga Islam, 3(1), 87–100.
Zaenal, M. H., Choirin, M., Anggraini, D., Farchatunnisa, H., Arbi, D. S., Burhanudin, S. M., Mufida, R., Adibah, N., Gustani, Hartono, N., & Supriyadi. (2022). Kebijakan Keuangan BAZNAS Dan LAZ Atas Perubahan Revisi PSAK 109 (2022). Baznas, 109, 86.
Laporan Keuangan
NU Care-LAZIS NU (2023) Laporan Keuangan 2022. https://nucare.id/annual-report
NU Care-LAZIS NU (2022) Laporan Keuangan 2021. https://nucare.id/annual-report
NU Care-LAZIS NU (2021) Laporan Keuangan 2020. https://nucare.id/annual-report
NU Care-LAZIS NU (2020) Laporan Keuangan 2019. https://nucare.id/annual-report
NU Care-LAZIS NU (2019) Laporan Keuangan 2018. https://nucare.id/annual-report
NU Care-LAZIS NU (2018) Laporan Keuangan 2017. https://nucare.id/annual-report
NU Care-LAZIS NU (2017) Laporan Keuangan 2016. https://nucare.id/annual-report
April Purwanto. (2015). Manajemen Zakat Profesional. In Riskesdas 2018 (Vol. 3).
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
Bahri, E. S., & Khumaini, S. (2020). Analisis Efektivitas Penyaluran Zakat pada Badan Amil Zakat Nasional. Al Maal: Journal of Islamic Economics and Banking, 1(2), 164. https://doi.org/10.31000/almaal.v1i2.1878
Dewi, M. K., Manochin, M., & Belal, A. (2021). Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study. Critical Perspectives on Accounting, 80(xxxx), 102130. https://doi.org/10.1016/j.cpa.2019.102130
Fahmi, M. M., & Yuliana, I. (1970). Mengukur Efisiensi Kinerja Keuangan Badan Amil Zakat Nasional (Baznas): Pendekatan Metode Data Envelopment Analysis (Dea). I-Finance: A Research Journal on Islamic Finance, 5(2), 125–140. https://doi.org/10.19109//ifinace.v5i2.4913
Harto, P. P., Anggraeni, V. S., & Bayinah, A. (2019). Komparasi Kinerja Keuangan Lembaga Amil Zakat. Jurnal Akuntansi Dan Keuangan Islam, 6(1), 19–33. https://doi.org/10.35836/jakis.v6i1.7
Hasanah, U. (2020). Analisis Perbandingan Kinerja Keuangan Organisasi Nirlaba: Studi Kasus Pada Badan Amil Zakat Berskala Nasional. Jurnal Ilmiah Kohesi, 4(1), 1–14.
Kasmir. (2017). Analisis Laporan Keuangan. Rajagrafindo Persada.
Kementerian Agama. (2023). Potensi Mencapai 327 T, Ini Tiga Fokus Kemenag dalam Pengembangan Zakat. Potensi Mencapai 327 T, Ini Tiga Fokus Kemenag Dalam Pengembangan Zakat. https://www.kemenag.go.id/nasional/potensi-mencapai-327-t-ini-tiga-fokus-kemenag-dalam-pengembangan-zakat-LobJF
Mauliani, L. P. (2022). Analisis Pengukuran Kinerja Keuangan NU Care-LAZISNU Tahun 2017-2018: Berdasarkan Rasio Keuangan Organisasi Pengelola Zakat Menurut BAZNAS. Journal of Economics, Accounting, Tax and Management, 2019, 1–9.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886. https://doi.org/10.5465/AMR.1997.9711022105
Prentice, C. R. (2016). Why So Many Measures of Nonprofit Financial Performance? Analyzing and Improving the Use of Financial Measures in Nonprofit Research. Nonprofit and Voluntary Sector Quarterly, 45(4), 715–740. https://doi.org/10.1177/0899764015595722
Puskas Baznas. (2021). Indeks kesehatan Organisasi Pengelola Zakat. https://www.puskasbaznas.com/publications/books/1596-indeks-kesehatan-opz
Rahmah Utami, A., & Darna. (2022). Analisis Pengukuran Kinerja Keuangan LAZ Dompet Dhuafa Menggunakan Metode Pengukuran International Standard of Zakat Management (ISZM) Periode 2016-2020. Prosiding SNAM PNJ.
Triantini, Z. E. (2010). Perkembangan Pengelolaan Zakat di Indonesia. Al-Ahwal: Jurnal Hukum Keluarga Islam, 3(1), 87–100.
Zaenal, M. H., Choirin, M., Anggraini, D., Farchatunnisa, H., Arbi, D. S., Burhanudin, S. M., Mufida, R., Adibah, N., Gustani, Hartono, N., & Supriyadi. (2022). Kebijakan Keuangan BAZNAS Dan LAZ Atas Perubahan Revisi PSAK 109 (2022). Baznas, 109, 86.
Laporan Keuangan
NU Care-LAZIS NU (2023) Laporan Keuangan 2022. https://nucare.id/annual-report
NU Care-LAZIS NU (2022) Laporan Keuangan 2021. https://nucare.id/annual-report
NU Care-LAZIS NU (2021) Laporan Keuangan 2020. https://nucare.id/annual-report
NU Care-LAZIS NU (2020) Laporan Keuangan 2019. https://nucare.id/annual-report
NU Care-LAZIS NU (2019) Laporan Keuangan 2018. https://nucare.id/annual-report
NU Care-LAZIS NU (2018) Laporan Keuangan 2017. https://nucare.id/annual-report
NU Care-LAZIS NU (2017) Laporan Keuangan 2016. https://nucare.id/annual-report
Published
2024-03-31
How to Cite
Niam, A. (2024, March 31). Analisis Kinerja Keuangan NU Care-LAZISNU PBNU Periode 2016-2022. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 4(1), 475-489. https://doi.org/https://doi.org/10.47776/mizania.v4i1.1021
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Articles
