Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional)

2017 ◽  
Vol 1 (2) ◽  
pp. 96
Author(s):  
Efri Syamsul Bahri ◽  
Maya Romantin ◽  
Ahmad Tirmidzi Lubis
Keyword(s):  
Performance Measurement ◽  
Financial Performance ◽  
Ratio Model ◽  
Non Profit ◽  
Financial Report ◽  
Model Based ◽  
Non Profit Organizations

National Amil Zakah Board has a big responsibility to hold the trust of government and society to zakah management in Indonesia. The problem is how the financial performance of National Amil Zakah Agency? This study aims to assess the financial performance of zakah institutions by using financial performance measurement ratio model from Ritchie & Kolodinsky (2003) research for non-profit organizations. The object used in this research is the financial report of Badan Amil Zakat Nasional (BAZNAS) during the period 2004 to 2013. The components of the ratio used are five ratio of Ritchie & Kolodinsky model. Based on Ritchie & Kolodinsky ratios, these five ratios show BAZNAS's financial performance over the last decade well expressed.

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

scholarly journals ANALYSIS OF ACTIVITIES OF NON-PROFIT ORGANIZATIONS: METHODOLOGICAL ASPECT

2018 ◽  
pp. 50-58
Author(s):  
Alona Khmelyuk ◽  
Olena Lomonos ◽  
Tetiana Fabrychenko
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Complex Analysis ◽  
System Analysis ◽  
Information Support ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Analysis Of Dynamics ◽  
The Impact

Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure; analysis of the actual expenditures of the organization; assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow; actual expenses of the organization; assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.

scholarly journals Balanced Scorecard in the practice of management at an academic laboratory

2015 ◽  
Vol 14 (1) ◽  
pp. 127-138
Author(s):  
Miriam Magdala Pinto ◽  
Bruno Mannato Angius
Keyword(s):  
Strategic Management ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
Management System ◽  
Lessons Learned ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
Results Reporting ◽  
Non Profit Organizations ◽  
Academic Laboratory

The Balanced Scorecard (BSC), when it reaches its maximum potential, is a strategic management system mainly usedby companies. However, with some adjustments, it can be used by Non-profit Organizations (NPO). Its use, in this case,needs to be further investigated. The article reports the experience and lessons learned from using BSC in an academiclab for sixteen months. The process included initial planning, three rounds of performance measurement and a finalplanning review. Entrepreneurial BSC, with some adjustments, was adequate for strengthening laboratory’s identity,for performance measurement and results reporting, although not reaching, during the experiment period, the maturityof a strategic management system.

scholarly journals Comparison of Selected Subjects of the Non-profit Sector in the Conditions of the Slovak Republic

2021 ◽  
Vol 91 ◽  
pp. 01023
Author(s):  
Zuzana Rosnerova ◽  
Dagmar Hraskova
Keyword(s):  
Financial Performance ◽  
National Economy ◽  
Slovak Republic ◽  
Living Standards ◽  
The Other ◽  
General Interest ◽  
Financial Instrument ◽  
Non Profit ◽  
Services Of General Interest ◽  
Non Profit Organizations

Non-profit organizations are a specific type of entities in the national economy that significantly helps to improve the living standards of the country’s population. The article focuses on the financial performance of entities in the non-profit sector of the Slovak Republic depending on the financial instrument of tax allocation, taking into account the time factor during which the entities operate in the non-profit sector. The aim of the article is to analyse the financial performance of non-profit organizations providing services of general interest and foundations with the subsequent specification of the results of the issue. We work with the hypothesis that in terms of financial performance, foundations will perform better compared to non-profit organizations. Segmentation, comparison and descriptive methods were used in the solved issue. Only in one of the analysed groups did we come to the result that the non-profit organization was able to obtain more funds than the foundation through the tax allocation tool in 2019. In the case of the other groups analysed, foundations were more financially efficient, whose performance significantly exceeded that of non-profit organizations. In terms of market life, based on the analysis, the most efficient organizations were organizations with a market life of 1-5 years and with a longer market life, their financial performance decreased. In the case of foundations, we found that the highest performance is achieved by foundations with a market existence of 15 - 20 years. We can therefore state that the established hypothesis was only partially confirmed, although in most cases foundations were more financially efficient.

scholarly journals ANALISIS PERTANGGUNGJAWABAN KEUANGAN ORGANISASI NIRLABA DAN PENYUSUNAN LAPORAN KEUANGAN SESUAI DENGAN PSAK 45 DI MASJID AL-MUTTAQIN BEKASI

2018 ◽  
Vol 6 (3) ◽  
Author(s):  
Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA ◽  
Yayang Novita Sari
Keyword(s):  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Accountability ◽  
Non Profit Organizations

This research raises the issue of financial accountability for non-profit organizations. The object of the research was conducted at Al Muttaqin Mosque Jatibening Bekasi for the 2016-2017 reporting year. Data obtained from cash in and out cash recap, observation and interview. The results of the study were that the Al Muttaqin Mosque had not made a Financial Report in accordance with PSAK 45 so that the preparation of the Financial Statements in accordance with PSAK 45 was tried to be compiled in the study.

scholarly journals Kinerja Keuangan dan Manajemen Wakaf Sabilillah Malang

2020 ◽  
Vol 7 (2) ◽  
pp. 136
Author(s):  
Wahyu Kharismaputri ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Financial Performance ◽  
Financial Ratios ◽  
Property Management ◽  
Non Profit ◽  
Maximum Extent ◽  
Library Studies ◽  
Non Profit Organizations

Improving performance is critical in every organization including waqf institutions. Assessing performance can be useful to indicate whether they have been effective and efficient in managing waqf assets. In the context of non-profit organizations such as waqf institutions that aim to prosper the community still do not realize the importance of assessing performance. Waqf management is indispensable for the usefulness of waqf assets. Waqf will provide benefits for ummah if managed professionally. Nadzir is obliged to manage and develop waqf property in accordance with its purpose, function, and provision. This research uses qualitative methods with a deksriptif approach, which aims to know the financial performance and management of waqf in Sabilillah Mosque Malang. Data collection is done by means of interviews, observations, and library studies. The results showed that financial performance is quite good because it meets the criteria of the seven financial ratios. Waqf management in Sabilillah is also well organized according to their respective jobdisks. In waqf management in Sabilillah mosque use the principles of al-amin (siddiq, amanah, tabliq, and fathanah). nature of waqf property management has obstacles such as nadzir who are still passive in overseeing the management of waqf, but everything is implemented to the maximum extent possible and planned to give the same understanding to the waqf manager at Sabilillah mosque.

scholarly journals Pearls analysis to assess the health level of Hati Amboina service office (KP) Saumlaki Cooperative Credit Union (CU)

2021 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Maria J.F Esomar ◽  
Baretha Meisar Titioka
Keyword(s):  
Performance Measurement ◽  
Financial Performance ◽  
Credit Union ◽  
Developing Strategy ◽  
Financial Health ◽  
Financial Report ◽  
Know How ◽  
Financial Condition ◽  
Operational Activities ◽  
Asset Quality

Performance measurement of Credit Union is important to do in order to improve and at the same time becomes a way of evaluating achievement in specific periods. It will show level of success of operational activities conducted and create foundation of developing strategy in the coming days. To get a clear view of a financial report, there has to be a financial performance measurement of Credit Union of Hati Amboina KP Saumlaki through financial rasio analysis named PEARLS which is identified as P (Protection), E (Effective Financial Structure), A (Asset Quality), R (Rate of Return & Cost), L (Liquidity), S (Signs of Growth). This research aims to know how healthy the finance of Credit Union of Hati Amboina KP Saumlaki from year of 2017 to 2019 using PEARLS Rasios. The research shows that Credit Union of Hati Amboina KP Saumlaki is good enough in financial health which described in many variables suit PEARLS Rasios. Overall PEARLS Rasios explains that financial condition of Credit Union Hati Amboina KP Saumlaki is healthy enough. To some rasios that fulfill no standard ideally, the Credit Union needs to find proper strategy to raise its financial performance.      Keywords: Credit Unions, PEARLS,performing operations 

Non-Governmental Development Organizations (NGDO) Performance and Funds—A Case Study

2017 ◽  
Vol 23 (3) ◽  
pp. 178-192 ◽  
Author(s):  
Marisa R. Ferreira ◽  
Amélia Carvalho ◽  
Filipa Teixeira
Keyword(s):  
Performance Measurement ◽  
Organizational Performance ◽  
Critical Role ◽  
Document Analysis ◽  
Non Profit ◽  
Development Organizations ◽  
Non Profit Organizations ◽  
And Performance

Non-profit organizations (NPOs) are facing growing pressure to become more performance oriented. The existence of a rising number of NPOs and the scarcity of fund sources is an increasingly worrying scenario. Our case study examines the experiences of three non-governmental development organizations (NGDOs) and discusses the possible existence of a relationship among fund sources and organizational performance. Non-profits are gradually required to respond to performance measurement directives and their fund sources may be scarce, in terms of quantity and diversity. Two central findings emerged from interviews and document analysis. First, there is a relationship between funds and performance, additional/greater funds positively influence organizational performance. Second, funds diversity play a critical role on performance, diversification of funds sources reduces the dependence of organizations and consecutively improves their performance.

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