Financial performance analysis of Zakat management organization in Indonesia
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
This study aimed to analyze the financial performance of zakat management organizations. Sample in the measurement of internet reporting application is Zakat Management Organization website registered in Directorate General of Taxation Regulation No. PER-15 / PJ / 2012. This research uses purposive sampling that can access to the financial report completely. The method of research analysis used is content analysis and performance measurement of the prime part of financial performance issued by Indonesia Magnificence of Zakat (IMZ) in Indonesia Zakat Development Report (IZDR) 2011.In addition, in measuring financial performance, there are seven objects of research are Bamuis BNI, Dompet Dhuafa, PKPU, RZ, BAZNAS, BMH, and YBM BRI. The assessment of financial performance, in general, is considered quite good. Bamuis BNI financial performance ranked first, YBM BRI ranks second, RZ ranks third, BAZNAS ranks fourth, BMH and PKPU ranks fifth, and Dompet Dhuafa ranks sixth.
Authors and Affiliations
Rini Rini
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