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All Journal Mizania : Jurnal Ekonomi dan Akuntansi
Niam, Ahmad Mukafi
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Kinerja Keuangan NU Care-LAZISNU PBNU Periode 2016-2022 Niam, Ahmad Mukafi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.1021

Abstract

This research on the financial performance of the zakat management organization (OPZ) is a case study on NU Care-LAZISNU, the Central Board of Nahdlatul Ulama's (PBNU) zakat management institution under the Islamic organization Nahdlatul Ulama. The research method used is descriptive qualitative by conducting in-depth analysis of financial reports for the period 2016-2022. This period covers all years after the institution was recognized as a national LAZ. There are four variables analyzed, namely activity ratios, operational ratios, liquidity ratios, and growth ratios. Each ratio has several derivative ratios. The research results show that NU Care-LAZISNU PBNU has very good financial performance, which means it has the ability to manage ZIS funds with very high levels of effectiveness and efficiency, has very good liquidity, and is able to grow optimally. However, there are several derivative ratios that need to be improved, such as fund turnover ratio and operational efficiency ratio.
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