ANALISIS LAPORAN INDEKS KESEHATAN LEMBAGA AMIL ZAKAT (LAZ) “AL IHSAN JAWA TENGAH” TAHUN 2021

Abstract

This paper aims to analyze the health index report of the Amil Zakat Institution (LAZ) "Al Ihsan Jawa Tengah" (Central Java). The research utilizes a mixed method approach that combines qualitative and quantitative methods. The sequential exploratory design method is employed to integrate both approaches. The data used includes primary data obtained through interviews with financial managers and secondary data obtained from the audited financial reports of LAZ "Al Ihsan Jawa Tengah" for the year 2021. The analysis methods employed include content analysis, interactive model analysis, and the Multi-Stage Weighted Index quantitative method. The analysis aims to identify the components that make up the health index of LAZ "Al Ihsan Jawa Tengah" and generate useful information for decision-making and continuous improvement. The research findings indicate that LAZ "Al Ihsan Jawa Tengah" has an effective ability to distribute Zakat, Infaq, and Sadaqah (ZIS) funds. However, in terms of ZIS collection and management, the institution exhibits a moderate level of efficiency and suboptimal growth. Despite having excellent liquidity to meet its short-term obligations.