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Effectiveness and Efficiency Of Baznas With ACR and ISZM Method Dina, Mushlihatud; Tista Putriana, Vima
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5297

Abstract

This study aims to compare the analysis of effectiveness and efficiency of BAZNAS Solok Regency and BAZNAS Solok City for the period 2018 - 2021 using the Allocation to Collection Ratio (ACR) and the International Standard of Zakat Management (ISZM) method. The analysis technique is carried out using ACR ratio analysis which consists of Gross Allocation to Collection Ratio, Gross Allocation to Collection Ratio Non-Amil, Net Allocation Ratio, and Net Allocation Ratio Non-Amil while ISZM ratio consists of program expense ratio, operational expense ratio, collection expense ratio, and collection efficiency. The result found that (1) Both BAZNAS received an effective title in calculating effectiveness using four ratios through the ACR method. However BAZNAS Solok Regency is better than BAZNAS Solok City for effectiveness because it has obtained a score of 100% for four consecutive years for the calculation of Net Allocation to Collection Ratio and Net Allocation to Collection Ratio Non Amil (2) For the efficiency ratio BAZNAS Solok Regency and BAZNAS Solok City received the efficient title for the program expense ratio, collection expense ratio and collection efficiency, but it was not efficient for the operational expense ratio because it obtained a value of more than 12.5%.
Students’ Donating Behaviors through the Online Charitable Crowdfunding: A S-O-R Approach Putri, Shaquila Dania; Tista Putriana, Vima
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 5 No. 1 (2024): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.5.1.84-98.2024

Abstract

This study aims to determine behavior of donating by students at Universitas Andalas. The samples are selected using the convenience sampling method. The data obtained from 222 respondents will be analyzed using the PLS-SEM (SmartPLS). The main findings shows that female students tend to donate more than male students at Universitas Andalas, both in terms of frequency and the amount of donation. The second main finding is there seems to be no correlation between level of expenditures per month with amount of donation, and faculty where the student studies also relate to the donation amount and frequency. The practical implications of this study are for crowdfunding platform providers, website features and technology design need to be considered and managed properly considering that web quality has a significant effect on empathy and perceived credibility. Considering the potential of charitable crowdfunding between university students that is relatively high, studies related to the factors influencing charitable donations made through university students remain scarce.