ANALISIS PERBANDINGAN KINERJA KEUANGAN ORGANISASI NIRLABA: STUDI KASUS PADA BADAN AMIL ZAKAT BERSKALA NASIONAL

USWATUN HASANAH (UNIVERSITAS TJUT NYAK DHIEN)

JURNAL ILMIAH KOHESI
Vol 4 No 1 (2020): JURNAL ILMIAH KOHESI

As the largest Muslim in the world, the potential to receive zakat is very high, therefore many zakat institutions have emerged as a place to distribute zakat. As Muslims, surely we must choose smartly the ways and places to distribute zakat. Zakat distribution can be done directly or through zakat distribution organizations / institutions. This study aims to compare the financial performance of national scale amil zakat institutions. The method of data analysis in this research is quantitative descriptive analysis based on calculations, by taking the publication of the annual report financial statements of amil zakat institutions on a national scale in 2018. Based on the specified sample criteria, obtained 5 (five) suitable amil zakat financial statements. The data analysis model uses the analysis of nonprofit financial ratios from the research of Ritchie and Kolondinsky (2003). Based on the results of the study it was concluded that all the Amil Zakat institutions studied were performing well. Rumah Zakat Foundation is the best performing amil zakat institution.