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Complex Jurnal Multidisiplin Ilmu Nasional
Article . 2026 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
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Analisis Kinerja Keuangan Baznaz Tegal Berdasarkan Rasio Keuangan

Authors: Rif'atun Hasanah; Siti Saudatul Farida; Ani Qotuz Zuhro' Fitriana;

Analisis Kinerja Keuangan Baznaz Tegal Berdasarkan Rasio Keuangan

Abstract

Penelitian ini dilakukan untuk menilai kinerja keuangan BAZNAS Kabupaten Tegal selama tahun 2021–2022 dengan memanfaatkan berbagai rasio keuangan, seperti rasio efektivitas penyaluran, efisiensi operasional, tingkat pertumbuhan penghimpunan dana, serta kemandirian organisasi. Data yang dianalisis berasal dari laporan keuangan, termasuk komponen PE, OE, FE, TE, TC, PR, dan WCp. Hasil analisis menunjukkan adanya peningkatan penghimpunan dari Rp 387.567.094 pada tahun 2021 menjadi Rp 625.021.900 pada tahun 2022, diikuti kenaikan ekuitas dan aktivitas penyaluran dana. Rasio efektivitas menggambarkan bahwa BAZNAS Tegal sudah mampu menyalurkan dana dengan cukup baik, namun rasio efisiensi mengindikasikan bahwa biaya operasional masih tergolong besar sehingga perlu perbaikan. Pertumbuhan dana yang positif serta posisi modal kerja yang stabil menunjukkan kondisi keuangan yang sehat. Secara umum, kinerja keuangan lembaga ini dapat dikategorikan baik, meskipun langkah peningkatan efisiensi operasional tetap dibutuhkan agar proporsi dana untuk mustahik semakin optimal dan akuntabilitas organisasi semakin kuat.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid