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All Journal An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Kajian Bisnis STIE Widya Wiwaha
Khalida Urfiyya
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENGARUH CORPORATE GOVERNANCE, INTERNAL CONTROL DAN ADOPSI PSAK 109 TERHADAP KINERJA OPZIS DIY MELALUI METODE BALANCE SCORECARD Sulastiningsih Sulastiningsih; Khalida Urfiyya
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.237 KB) | DOI: 10.32477/jkb.v27i1.87

Abstract

The purpose of the research is to measure the performance of zakat management organizations (OPZIS) in Yogyakarta using balance scorecard methode, also to analyze and determine the effect partially and simultaneously on the Corporate Governance, Internal Control and the adoption level of PSAK 109 to OPZIS performance. The object of this study using four OPZIS in Yogyakarta included into the members of Indonesia Zakat Forum (FOZ). This research method used scoring technique on balance scorecard performance and multiple linear regression analysis with SPSS 23.00 which is used to see the influence of the independent variable in the form of corporate governance, internal control and adoption level of PSAK 109 to OPZIS performance. The results of this research shows that OPZIS performance measuremnt using the balanced scorecard method had an average score of 3.55 which maximized the category quite well. Based on F test, independent variable has an effect on OPZIS Performance, shown with F value equal to 6,080 and significance equal to 0.002, overall independent variable are able to explain the effect about 22.437%. While based on partial t test, showed that the adoption level of PSAK 109 has a significant negative effect. Meanwhile, corporate governance and internal control have no effect on OPZIS performance through balance scorecard method.
ANALISIS PENGARUH CORPORATE GOVERNANCE, INTERNAL CONTROL DAN ADOPSI PSAK 109 TERHADAP KINERJA OPZIS DIY MELALUI METODE BALANCE SCORECARD Sulastiningsih Sulastiningsih; Khalida Urfiyya
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.237 KB) | DOI: 10.32477/jkb.v27i1.87

Abstract

The purpose of the research is to measure the performance of zakat management organizations (OPZIS) in Yogyakarta using balance scorecard methode, also to analyze and determine the effect partially and simultaneously on the Corporate Governance, Internal Control and the adoption level of PSAK 109 to OPZIS performance. The object of this study using four OPZIS in Yogyakarta included into the members of Indonesia Zakat Forum (FOZ). This research method used scoring technique on balance scorecard performance and multiple linear regression analysis with SPSS 23.00 which is used to see the influence of the independent variable in the form of corporate governance, internal control and adoption level of PSAK 109 to OPZIS performance. The results of this research shows that OPZIS performance measuremnt using the balanced scorecard method had an average score of 3.55 which maximized the category quite well. Based on F test, independent variable has an effect on OPZIS Performance, shown with F value equal to 6,080 and significance equal to 0.002, overall independent variable are able to explain the effect about 22.437 percent. While based on partial t test, showed that the adoption level of PSAK 109 has a significant negative effect. Meanwhile, corporate governance and internal control have no effect on OPZIS performance through balance scorecard method.
Performance Analysis of Zakat Institutions Before and During The Covid-19 Pandemic Khalida Urfiyya; Sulastiningsih, Sulastiningsih
An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya dan Sosial Vol. 9 No. 1 (2022): July
Publisher : LP2M Sekolah Tinggi Agama Islam (STAI) Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/annuha.v9i1.432

Abstract

The year 2020 was an unexpected year where the world Covid-19 pandemic disrupted both sides of the economy, demand and supply. The massive spread of the virus has proven to affect the decline in economic activity including the tendency to donate. This research uses a quantitative descriptive method that aims to provide an overview and comparison of zakat institutions performance before and during the Covid-19 pandemic. The measurement parameter used is International Standard of Zakat Management (ISZM) which is divided into 2 main variables, efficiency and capacity. The results showed that in general the performance of zakat institutions during the Covid-19 pandemic was quite good and efficient, although there was a decline in donation receipts at LAZ Dompet Dhuafa, but the drop in the number of donations was not lower than the number it received in the year before the pandemic. LAZISNU has the most efficient ratio of program and operational expense, while BAZNAS has the best efficiency level in the ratio of fundraising expense and fundraising efficiency. Furthermore, all zakat institutions have a positive result of working capital ratio, meaning that the zakat institution is still able to cover its operational expenses with the existing balance of amil funds without generating new revenues.
Co-Authors Sulastiningsih Sulastiningsih Sulastiningsih