Mizania : Jurnal Ekonomi dan Akuntansi
Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi

Analisis Kinerja Keuangan NU Care-LAZISNU PBNU Periode 2016-2022

Niam, Ahmad Mukafi (Unknown)



Article Info

Publish Date
31 Mar 2024

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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Journal Info

Abbrev

MIZANIA

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of the University of Nahdlatul Ulama Indonesia (UNUSIA). It aims to improve the quality of knowledge and facilitate the sharing and dissemination of knowledge related to Economic ...