ANALISIS PENGUKURAN KINERJA KEUANGAN LAZ DOMPET DHUAFA MENGGUNAKAN METODE PENGUKURAN INTERNATIONAL STANDARD OF ZAKAT MANAGEMENT (ISZM) PERIODE 2019 – 2023

Sania, Wardika Nurhidayah (2024) ANALISIS PENGUKURAN KINERJA KEUANGAN LAZ DOMPET DHUAFA MENGGUNAKAN METODE PENGUKURAN INTERNATIONAL STANDARD OF ZAKAT MANAGEMENT (ISZM) PERIODE 2019 – 2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Lembaga Amil Zakat (LAZ) Dompet Dhuafa merupakan salah satu organisasi pengelola zakat yang memiliki peran penting dalam mengoptimalkan potensi zakat di Indonesia. Meskipun demikian, kinerja keuangan LAZ sering kali menjadi sorotan Karena kurangnya standar yang baku dalam pengukuran dan pelaporan keuangan yang transparan. Kinerja keuangan merupakan salah satu indikator penting dalam menilai efektivitas dan efisiensi pengelolaan zakat oleh lembaga amil zakat, metode ISZM memiliki keunggulan dalam mengukur kinerja keuangan lembaga amil zakat karena dapat memberikan gambaran yang komprehenshif mengenai efesien, transparansi, dan akuntabilitas dalam pengelolaan dana zakat. Penelitian ini bertujuan untuk mengevaluasi dan mengukur kinerja keuangan LAZ Dompet Dhuafa, agar dapat menjalankan tugasnya dengan transparan dan bertanggung jawab dengan menganalisis tingkat efektivitas, dan efesiensi kinerja keuangan LAZ Dompet Dhuafa periode 2019-2023. Pengambilan data yang digunakan adalah data sekunder berupa laporan keuangan tahunan LAZ Dompet Dhuafa periode 2019- 2023. Metode analisis data penelitian yang digunakan adalah teknik analisis kuantitatif dengan menggunakan model pengukuran International Standard Of Zakat Management (ISZM) untuk menghitung rasio-rasio pada variable efektivitas dan efesiensi, kemudian dilanjutkan dengan menggunakan teknik deskriptif. Berdasarkan hasil penelitian ini menunjukkan bahwa tingkat efisiensi kinerja keuangan yang meliputi rasio beban program, rasio beban operasional, rasio beban penghimpunan telah dikatakan efisien dan untuk rasio efisiensi penghimpunan masih tergolong cukup efisien Selanjutnya, tingkat kapasitas kinerja keuangan yang meliputi rasio pertumbuhan penerimaan utama, rasio pertumbuhan beban program telah dikatakan cukup baik dan rasio modal kerja menunjukkan hasil rata-rata rasio dibawah 1, artinya LAZ Dompet Dhuafa untuk dana amil tidak dapat meng-cover beban oprasional lembaga zakat. Kata kunci : International Standard Zakat Of Management, Kinerja Keuangan, Dompet Dhuafia. ABSTRACT Dompet Dhuafa Amil Zakat Institution (LAZ) is one of the zakat management organizations that has an important role in optimizing the potential of zakat in Indonesia. However, LAZ's financial performance is often in the spotlight due to the lack of standard standards for transparent financial measurement and reporting. Financial performance is an important indicator in assessing the effectiveness and efficiency of zakat management by zakat amil institutions. The ISZM method has advantages in measuring the financial performance of zakat amil institutions because it can provide a comprehensive picture of efficiency, transparency and accountability in the management of zakat funds. This research aims to evaluate and measure the financial performance of LAZ Dompet Dhuafa, so that it can carry out its duties transparently and responsibly by analyzing the level of effectiveness and efficiency of LAZ Dompet Dhuafa's financial performance for the 2019-2023 period. The data used is secondary data in the form of LAZ Dompet Dhuafa's annual financial report for the 2019-2023 period. The research data analysis method used is a quantitative analysis technique using the International Standard of Zakat Management (ISZM) measurement model to calculate ratios on effectiveness and efficiency variables, then continued using descriptive techniques. Based on the results of this research, it shows that the level of financial performance efficiency which includes the program expense ratio, operational expense ratio, collection expense ratio has been said to be efficient and the collection efficiency ratio is still quite efficient. Furthermore, the level of financial performance capacity which includes the main revenue growth ratio, growth ratio Program expenses have been said to be quite good and the working capital ratio shows an average ratio of below 1, meaning that LAZ Dompet Dhuafa for amil funds cannot cover the operational burden of zakat institutions.. Key words: International Standard Zakat Of Management, Financial Performance, Dompet Dhuafa.

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