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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Learning Community : Jurnal Pendidikan Luar Sekolah Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Journal of Contemporary Accounting Muhasabatuna: Jurnal Akuntansi Syariah Az-Zahra: Journal of Gender and Family Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Dinamika Al-Istinbath: Jurnal Hukum Islam JAMAS: Jurnal Abdi Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Law (EJIL) JEMBA: Journal of Economics, Management, Business, and Accounting Al-bank: Journal of Islamic Banking and Finance
Sakinah, Gina
UIN Sunan Gunung Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Dinamika

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KOMPARASI KINERJA KEUANGAN BAZNAS PROVINSI JAWA BARAT (SEBELUM DAN SESUDAH MASA PANDEMI COVID-19) Sakinah, Gina
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.392

Abstract

This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.
Co-Authors Ade Ponirah Ade Ponirah Ade, Ade Ponirah Affandi, Lutfi Surya Afrianti, Rika Ahmad, Saidah Asma' Binti Mohd Rosdi, Siti Az-Zahra, Shafira Aulia Bagio Mudakir Febrina, R. Ismira Gilang Samudra Hidayat, Nendi Nur Intan Nurjanah Irma Tripalupi, Ramdhani Irma, Ramadhani Irma Tripalupi Iwan Setiawan Jufrinaldi, Jufrinaldi Kholil, Suparman Lanita, Lanita Lina Yulianti Mudzakir Mudzakir Murtadho, Taufiq Ridwan Murthado, Taufiq Ridwan Muslih, Amar NUR EFENDI Nurhaeti Nurhaeti Nurwijayanti Ponirah, Ade Purnama Sari, Yesa Tiara Rahmawati, Dian Suci Rahmi, Anna Amalia Serda, Serda Mulyasa Insani Sinta Nurriyah, Laela Susana, Lina Marlina Sylva Alkornia Taufiq Ridwan Murtadho Tiara Purnama Sari, Yesa Tripalupi, Ramadhani Irma Utami, Dhea Maharani Zahra Yusuf, Nasywa Nurunnabilah Zaky, Muhammad