Journal of Applied Islamic Economics and Finance
Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)

Dampak Kinerja Keuangan Lembaga Zakat Terhadap Tingkat Kemiskinan Melalui Penyaluran Zakat

Fitri Auliani (Program Studi D4 Keuangan Syariah, Politeknik Negeri Bandung)
Iwan Setiawan (Jurusan Akuntansi, Politeknik Negeri Bandung)
Kristianingsih Kristianingsih (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
28 Feb 2022

Abstract

This study was conducted to analyze the financial performance of zakat institutions. Then how does the financial performance affect the level of zakat distribution and its impact on the poverty level in Indonesia in 2012 - 2019. The results of this study indicate that the financial performance of zakat institutions is still not effective and efficient enough. The activity ratio and the liquidity ratio have a significant negative effect on the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the distribution of zakat. The activity ratio and the liquidity ratio have a significant negative effect on the poverty level through the distribution of zakat. The efficiency ratio, the ratio of amil funds and the growth ratio have no significant effect on the level of the poor through the distribution of zakat.

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Journal Info

Abbrev

jaief

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...