EFFICIENCY AND LIQUIDITY RATIO FOR ASSESSING THE PERFORMANCE OF ZAKAT PROGRAMS IN THE PENDEMIC ERA OF COVID 19 (STUDY ON BAZNAS, WEST JAVA) SRI FADILAH,NURLELI,YUNI ROSDIANA,KANIA NURCHOLISAH, MEY MAEMUNAH, RUDI HARTANTO
Accounting Study Program, Faculty of Economics and Business, Bandung Islamic University
Abstract
The COVID-19 pandemic has an impact across countries, across fields, across aspects of human life. Among the impacts of the pandemic on zakat institutions are changes in the zakat intermediation program and the performance of the zakat program. One of the indicators for assessing performance with activity financial ratios. This study aims to see how the performance of the zakat program in 2019 and 2020, especially during the Covid 19 pandemic. Efficiency Ratio is a type of financial ratio analysis that measures how effectively companies use their assets to generate income / benefits. Liquidity Ratio is a ratio that provides an overview of the ability to meet short-term obligations. The research method used in this research is the case study method in BAZNAS West Java, with a descriptive analysis approach. Data collection techniques with documentation are the 2019 and 2020 financial reports. The results show that the efficiency ratio of BAZNAS West Java at the end of 2019 and 2020 is quite efficient. As for the liquidity ratio, it is in a very liquid status.
Keywords: Efficiency Ratio, Liquidity Ratio and Zakat Program
Topic: Economic Welfare in Terms of Islamic Perspective
