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Analisis Rasio Keuangan Organisasi Pengelola Zakat: Studi Kasus Kota/Kabupaten Di Indonesia Shella Juniet Dubelta; Shopia Aulia Tasya; Sigit Trianto; Viki Anggrayani; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.874

Abstract

Financial ratio analysis is one of the measuring tools that can be used to analyze the financial condition of an institution. This study aims to measure and analyze the financial performance of City and District Zakat Management Organizations (OPZ) in Indonesia for the period 2019 and 2020 based on the ratio of activity, efficiency, amil funds, liquidity and growth. The method used in this research is descriptive qualitative with calculations using OPZ Financial Ratios published by PUSKAS BAZNAS. The data used in this study is secondary data obtained from financial reports published on the website. There are 8 samples used in 2019 and 10 samples used in 2020 that fulfill the sample criteria. The results of the study based on the overall activity ratio seen from the average performance in both years were effective and good. In the efficient ratio, 2019 as a whole showed inefficient results, while 2020 showed efficient results. The ratio of amil funds in both years showed good performance. The overall liquidity ratio in 2020 showed good performance results compared to 2019. The growth ratio in 2020 showed good performance, while 2019 showed poor performance.
Pengaruh Pengetahuan Syariah, Independensi Auditor Dan Keterampilan Teknis Dalam Meningkatkan Efektivitas Audit Syariah Sigit Trianto; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1234

Abstract

The aim of this research is to analyze the influence of sharia knowledge, auditor independence, and technical skills on the effectiveness of sharia audits. Data comes from previous research and library research. The research results show that sharia knowledge, auditor independence, and technical skills have a significant influence on the effectiveness of sharia audits. Sharia knowledge has the strongest influence, followed by examiner independence and technical skills. This research provides important implications for sharia audit practice. First, it is important for Sharia auditors to have sufficient Sharia knowledge to properly understand the Sharia transactions and activities being audited. Second, auditor independence must be maintained so that auditors can provide objective and impartial audit opinions. Third, sharia auditors must have sufficient technical skills to carry out audits effectively.