COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF BANTEN PROVINCE ZAKAT MANAGEMENT ORGANIZATIONS (A STUDY OF BANTEN PROVINCE BAZNAS AND LAZ HARAPAN DHUAFA BANTEN)

Wahyuni, Sri (2025) COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF BANTEN PROVINCE ZAKAT MANAGEMENT ORGANIZATIONS (A STUDY OF BANTEN PROVINCE BAZNAS AND LAZ HARAPAN DHUAFA BANTEN). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to analyze and identify differences in the financial performance of two Zakat Management Organizations (OPZ) in Banten Province, namely BAZNAS Banten Province and LAZ Harapan Dhuafa Banten, during the period 2019-2023. The analysis was conducted using a quantitative approach with a comparative method. The variables in this study are Nett Allocation to Collection Ratio, Operational Expenses Ratio, Current Ratio, Quick Ratio, Cash to ZIS Ratio, Amil Rights Ratio on Zakat, and Growth Zakat Infaq Shadaqah. Hypothesis testing was conducted using the Independent Sample T-Test and Mann Whitney Test through the Jamovi 26 software. The results of the study show that there are no significant differences in the seven financial performance ratios, namely the Nett Allocation to Collection Ratio, Operational Expenses Ratio, Current Ratio, Quick Ratio, Cash to ZIS Ratio, Amil Rights on Zakat Ratio, and Growth Zakat Infaq Shadaqah. Meanwhile, the Amil Rights Ratio on Infaq Sedekah Ratio showed a significant difference between BAZNAS Banten Province and LAZ Harapan Dhuafa Banten. .

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Badina, Tenny	198002182003122001
Thesis advisor	Suhartini, Nani	198610282022032004

Additional Information:

Penelitian ini bertujuan untuk menganalisis dan mengetahui perbedaan kinerja keuangan dua Organisasi Pengelola Zakat (OPZ) Provinsi Banten yaitu BAZNAS Provinsi Banten dan LAZ Harapan Dhuafa Banten dalam kurun waktu 2019-2023. Analisis dilakukan menggunakan pendekatan kuantitatif dengan metode komparatif. Adapun variabel pada penelitian ini adalah Rasio Pengumpulan Dana, Rasio Biaya Operasional, Rasio Kewajiban Jangka Pendek, Rasio Perputaran Dana ZIS, Rasio Likuiditas Dana ZIS, Rasio Hak Amil atas Zakat, Rasio Hak Amil atas Infaq dan Sedekah, dan Pertumbuhan Zakat Infaq Sedekah. Pengujian hipotesis menggunakan uji Independent Sample T-Test dan Uji Mann Whitney melalui software Jamovi 26. Hasil Penelitian menunjukan bahwa tujuh rasio kinerja keuangan tidak terdapat perbedaan yang signifikan, diantaranya yaitu adalah Rasio Pengumpulan Dana, Rasio Biaya Operasional, Rasio Kewajiban Jangka Pendek, Rasio Perputaran Dana ZIS, Rasio Likuiditas Dana ZIS, Rasio Hak Amil atas Zakat, dan Pertumbuhan Zakat Infaq Sedekah. Sedangkan untuk Rasio Hak Amil atas Infaq dan Sedekah menunjukan bahwa terdapat perbedaan signifikan pada BAZNAS Provinsi Banten dan LAZ Harapan Dhuafa Banten.

Uncontrolled Keywords:

Financial Performance, Financial Ratios, Zakat Management Organizations Kinerja Keuangan, Rasio Keuangan, Organisasi Pengelola Zakat.

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah

Depositing User:

Sri Wahyuni

Date Deposited:

13 Aug 2025 04:50

Last Modified:

13 Aug 2025 04:50

URI:

http://eprints.untirta.ac.id/id/eprint/51815

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