Financial Performance Analysis Based on the International Standard of Zakat Management (ISZM) in Optimizing the Economic Da’wah Function
DOI:
https://doi.org/10.35719/maddah.v5i2.272Keywords:
Baznas Jember, Efficiency, ISZM, Capacity, ZakatAbstract
This study aims to analyze the efficiency and capacity of the National Zakat Agency (BAZNAS) based on the International Standard of Zakat Management (ISZM) indicators for the 2020–2022 period. A descriptive quantitative approach was employed, utilizing calculations for efficiency ratios (program, operational, and fundraising expenses) and capacity ratios (growth of core receipts, program expenses, and working capital). The results indicate that BAZNAS's efficiency reached the "good" category only in 2022, having declined during 2020–2021 due to the impact of the COVID-19 pandemic. Regarding capacity, the best performance occurred in 2021 despite the ongoing pandemic, whereas 2022 saw an imbalance between receipts and distribution. The study demonstrates that digital adaptation and strengthened governance are essential to ensure the sustainability of zakat management.
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