Analisis Efisiensi Pengelolaan Dana ZIS Pada BAZNAS RI Berdasarkan Rasio Keuangan Periode 2021 Sampai 2024

Abstract

This study aims to analyze the efficiency of zakat, infaq, and sadaqah (ZIS) fund management at the National Amil Zakat Agency of the Republic of Indonesia (BAZNAS RI) during the 2021–2024 period and examine its implications for institutional governance. This research employs a descriptive quantitative approach with limited qualitative confirmation. The primary data are obtained from audited BAZNAS RI financial reports and annual performance reports, while interviews are used as supporting information to understand the context of institutional management. The analysis applies the Operating Efficiency Ratio (OER), Allocation to Collection Ratio (ACR), Growth Ratio, and ZIS program allocation ratio. The results indicate an improvement in operational efficiency, marked by a decrease in the proportion of amil fund expenses relative to ZIS collection. The distribution level remains within the effective category based on the applied criteria, although the ACR shows a declining trend. Both collection and distribution experienced positive growth throughout the observation period, while program expenditure proportions remained relatively stable and dominant. The findings indicate that ZIS management efficiency should be assessed through the interrelationship between cost control, distribution effectiveness, fund growth, and consistency of program allocation. SIMBA is positioned as a supporting factor in recording, reporting, and information governance, rather than as a factor that directly determines efficiency levels.