Assessing The National Zakat Amil Institution’s Financial Performance Before and During The COVID-19 Pandemic
DOI:
https://doi.org/10.59580/iesbir.v2i3.6718Abstract
Abstract
This research aims to examine the financial performance differences of the National Zakat Collection Institutions (LAZNAS) before and during the COVID-19 pandemic. In this study, researchers conducted a comparative analysis of LAZNAS's financial performance before and during the COVID-19 pandemic using a quantitative descriptive research approach. The data used are secondary data from the financial reports of zakat collection institutions published on their websites for four periods: pre-pandemic (2018-2019) and during the pandemic (2020- 2021). Data analysis involved assessing LAZNAS's financial performance based on activity ratios (zakat allocation ratio) and growth ratios (growth of zakat). Subsequently, non- parametric tests, specifically the Wilcoxon sign rank test using STATA 17. The research findings indicate that there is no significant difference in the performance of zakat collection institutions based on activity ratios. However, the performance of zakat collection institutions based on growth ratios shows a significant difference, as evidenced by the results of the growth of zakat calculations. This implies that there is a difference in the collection of zakat funds by LAZNAS during the COVID-19 pandemic.
Keywords: Zakat ; Financial Performances ; National Amil Zakat Institution ; Covid-19.
Abstrak
Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan Lembaga Amil Zakat Nasional (LAZNAS) sebelum dan selama pandemi COVID-19. Dalam penelitian ini, para peneliti melakukan analisis perbandingan kinerja keuangan LAZNAS sebelum dan selama pandemi COVID-19 menggunakan pendekatan penelitian deskriptif kuantitatif. Data yang digunakan adalah data sekunder dari laporan keuangan lembaga pengumpulan zakat yang dipublikasikan di situs web mereka selama empat periode: sebelum pandemi (2018-2019) dan selama pandemi (2020-2021). Analisis data melibatkan penilaian kinerja keuangan LAZNAS berdasarkan rasio aktivitas (rasio alokasi zakat) dan rasio pertumbuhan (pertumbuhan zakat). Selanjutnya, uji non-parametrik, khususnya uji peringkat tanda Wilcoxon menggunakan STATA 17. Temuan penelitian menunjukkan bahwa tidak ada perbedaan signifikan dalam kinerja lembaga pengumpulan zakat berdasarkan rasio aktivitas. Namun, kinerja lembaga pengumpulan zakat berdasarkan rasio pertumbuhan menunjukkan perbedaan signifikan, sebagaimana dibuktikan oleh hasil perhitungan pertumbuhan zakat. Ini mengimplikasikan bahwa terdapat perbedaan dalam pengumpulan dana zakat oleh LAZNAS selama pandemi COVID-19.
Kata kunci: Zakat; Kinerja Keuangan; Lembaga Amil Zakat Nasional; Covid-19.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Hapid Durohman, Siti Shofia Marwa
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
This work is licensed under a Creative Commons Attribution 4.0 International License.
