PENGUKURAN KINERJA KEUANGAN ORGANISASI PENGELOLA ZAKAT (STUDI KASUS: BAZNAS DIY DAN LAZISMU DIY TAHUN 2017-2019)

This quantitative research is aimed at measuring the level of financial performance of the Zakat Management Organizations using the Financial Ratio analysis tool from the 2019 BAZNAS Puskas study. The object of this research is the 2017–2019 BAZNAS DIY and LAZISMU DIY financial reports. The research result shows (1) the Activity Ratio in BAZNAS DIY in 2017–2019 is considered very effective, in LAZISMU DIY in 2017 it is not effective and in 2018–2019 it is very effective; (2) The Efficiency Ratio at BAZNAS DIY in 2017–2019 is not efficient based on the ratio of operational costs to total amil rights, while the ratio of operational costs to total collection is quite efficient. In 2017 and 2018 LAZISMU DIY is considered efficient and 2019 is considered ineffective based on the ratio of operating costs to total amil rights, while based on the ratio of operating costs based on total collection in 2017–2018 it is considered efficient and 2019 is considered inefficient; (3) The Amil Fund Ratio at BAZNAS DIY in 2017–2019 is considered good, then at LAZISMU DIY in 2017–2019 it is considered not good; (4) The Liquidity Ratio at BAZNAS DIY in 2017 and 2019 is considered good, in 2018 it is not good. In LAZISMU DIY 2017 it is not good, 2018 is not good and 2019 is good; (5) The ZIS Collection Growth Ratio at BAZNAS DIY in 2017 is very good and 2018 and 2019 are not good, then the ZIS Distribution Growth Ratio in 2017 is very good and 2018 and 2019 are not good. In LAZISMU DIY the growth of ZIS collection in 2017 is very good and 2018 and 2019 are not good. Then the growth of ZIS distribution in 2017 and 2019 is considered not good, 2018 is very good. and 2019 were not good. Then the growth of ZIS distribution in 2017 and 2019 is considered not good, meanwhile in the year of 2018 it is very good.