Measuring The Performance of Zakat Programs Using The Activity Ratio

Sri Fadilah, Nurleli Nurleli, Yuni Rosdiana, Kania Nurcholisah, Mey Maemunah, Rudy Hartanto

Abstract


The covid-19 pandemic outbreak has hit almost all countries in the world. Such condition has a great impact on the micro sector, especially the business world, human behavior, and all types of organizations, including zakat institutions. One of the immediate impacts on zakat institutions is the significant change in zakat intermediation program. One of the indicators used for assessing performance is activity financial ratios. An effective activity ratio is one that can assess activities in accordance with organizational goals. This study aims to discover the performance of zakat program before and during the pandemic. The research method used in this research is the case study that takes place at BAZNAS West Java, with a descriptive analysis approach. What is meant by case study is that this research only assesses the performance of zakat programs by activity ratios. Data collection technique is carried out through documentation of the 2019 and 2020 financial reports. The results show that the West Java BAZNAS activity ratio generally shows the company’s performance viewed from financial ratios that can be explained in the criteria from effective enough to good. The implications of the study elaborate that the performance of zakat program at BAZNAS West Java in the pandemic era using the activity ratio still shows a good performance since it is a superior program to overcome Covid-19.

Keywords


activity ratios, performance, zakat programs

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DOI: https://doi.org/10.29313/mimbar.v37i2.8301

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