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Penilaian Tingkat Kesehatan Koperasi Syariah Berdasarkan Peraturan Kementerian Koperasi Dan Ukm Prayogo P Harto; Umi Amaliah; Sri Mulyati
Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2018): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v6i2.79

Abstract

This study aims to determine the level of health of  Sharia Multipurpose Cooperative X in Depok City based on the standards of The Cooperative Minister Regulation Number: 07/Per/Dep. 6/ IV/2016 concerning Health Assessment Guidelines for Sharia Cooperative. Assessment health level of cooperatives based on 8 aspects: aspects of capital, quality, management, efficiency, liquidity, independence and growth, cooperative identity, and promises to sharia principles. The results showed that  the health level of Syariah Cooperative X in 2017 obtained a score of 61.99 categorized in Supervision.
Critical Analysis of BAZNAS Financial Performance Muhammad Malik Sayyid Ahmad; Sri Mulyati; Erina Maulidha
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 2 No. 1 (2023): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Itqanpreneurs Publishing, Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.799 KB) | DOI: 10.57053/itqan.v2i1.14

Abstract

This study aims to analyze and find out the financial performance of the National Amil Zakat Agency (BAZNAS) during the period 2014 to 2018. The measurement of financial performance is carried out using financial ratio indicators published by the BAZNAS Strategic Study Center (PUSKAS). The financial ratios consist of components of activity, efficiency, amil funds, liquidity, and growth. The objects used in this research are the financial statements, and / or annual reports of BAZNAS. The results of this study indicate that in terms of activity, it can be said that one ratio is less effective, one ratio is quite effective, five effective ratios, one ratio is very effective, then two ratios are not good conditions, five ratios are good conditions, and three ratios are very good conditions. In terms of efficiency, one ratio can be said to be quite efficient and one ratio is inefficient. In terms of amil funds, three ratios can be said to be in bad condition. In terms of liquidity, one ratio can be said to be in bad condition, and one ratio in good condition. In terms of growth, it can be said that one ratio is out of tune, two ratios are in good condition, and two ratios are in very good condition. BAZNAS still has to maintain good performance, and continue to make changes and improvements even better on a performance that has not been good