ANALISIS KINERJA LAPORAN KEUANGAN DAN EFISIENSI PENGELOLAAN DANA BADAN AMIL ZAKAT NASIONAL (BAZNAS) PROVINSI RIAU TAHUN2021-2024

Abstract

This study aims to analyze the financial performance and evaluate the efficiency of managing zakat, infaq, and sadaqah (ZIS) funds at BAZNAS Riau Province for the period 2021–2024. As an official institution entrusted with managing public religious funds, BAZNAS is required to uphold transparency, accountability, and professionalism. Using a descriptive qualitative approach supported by quantitative financial data, this research examines audited financial reports and official publications. The analysis employs financial ratios based on PSAK 109 and the International Standard of Zakat Management (ISZM), focusing on fund growth, operational efficiency, and the zakat distribution ratio. The findings indicate that BAZNAS Riau achieved consistent financial growth, with an average annual increase of 14% in ZIS collection, while maintaining four consecutive years of unqualified audit opinions (WTP), demonstrating strong financial reporting quality. Operational efficiency also improved, shown by the decrease in operational costs from 15% to 10%, accompanied by an increase in the zakat distribution ratio from 83% to 90%. Furthermore, empowerment programs such as Riau Makmur, Riau Cerdas, and Riau Sehat have generated positive social impacts, enhancing the welfare and independence of beneficiaries. Overall, this study concludes that BAZNAS Riau successfully manages ZIS funds in a trustworthy, efficient, and socially impactful manner, serving as a model for effective zakat governance.