ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19
This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat in...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2022-01-01
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| Series: | Journal of Islamic Economic Laws |
| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/jisel/article/view/9348 |
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| author | Faris Shalahuddin Zakiy Eqi Suciat Najim Nur Fauziah |
| author_facet | Faris Shalahuddin Zakiy Eqi Suciat Najim Nur Fauziah |
| author_sort | Faris Shalahuddin Zakiy |
| collection | DOAJ |
| description | This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was taken from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19. |
| format | Article |
| id | doaj-art-393aaaeafa7248af882e9f0f39937641 |
| institution | Kabale University |
| issn | 2655-9609 2655-9617 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Journal of Islamic Economic Laws |
| spelling | doaj-art-393aaaeafa7248af882e9f0f399376412025-08-20T03:50:11ZengMuhammadiyah University PressJournal of Islamic Economic Laws2655-96092655-96172022-01-0113710.23917/jisel.v5i1.163129411ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19Faris Shalahuddin Zakiy0Eqi Suciat1Najim Nur Fauziah2Universitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangInstitute of Islamic Banking and Finance, International Islamic University MalaysiaThis study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was taken from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.https://journals2.ums.ac.id/index.php/jisel/article/view/9348financial performancefinancial ratioamil zakat institutions |
| spellingShingle | Faris Shalahuddin Zakiy Eqi Suciat Najim Nur Fauziah ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 Journal of Islamic Economic Laws financial performance financial ratio amil zakat institutions |
| title | ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 |
| title_full | ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 |
| title_fullStr | ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 |
| title_full_unstemmed | ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 |
| title_short | ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 |
| title_sort | analysis of amil zakat institutions financial performance prior and during covid 19 |
| topic | financial performance financial ratio amil zakat institutions |
| url | https://journals2.ums.ac.id/index.php/jisel/article/view/9348 |
| work_keys_str_mv | AT farisshalahuddinzakiy analysisofamilzakatinstitutionsfinancialperformancepriorandduringcovid19 AT eqisuciat analysisofamilzakatinstitutionsfinancialperformancepriorandduringcovid19 AT najimnurfauziah analysisofamilzakatinstitutionsfinancialperformancepriorandduringcovid19 |