Rosi Rosianti, - (2023) ANALISIS PPERBANDINGAN EFEKTIVITAS MENGGUNAKAN METODE DISBURSEMENT TO COLLECTION RATIO (DCR) DAN METODE ALLOCATION TO COLLECTION RATIO (ACR) PADA BAZNAS DAN LAZ NASIONAL PERIODE 2017-2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui perbedaan Disbursement to Collection Ratio (DCR), rasio Gross Allocation to Collection Ratio (Gross ACR), Gross Allocation to Collection Ratio Non-Amil (Gross ACR Non-Amil), Net Allocation to Collection Ratio (Net ACR), Net Allocation to Collection Ratio Non-Amil (Net ACR Non-Amil), Zakah Allocation to Collection Ratio (ZAR) dan Zakah Allocation to Collection Ratio Non-Amil (ZAR Non-Amil). Metode analisis yang digunakan adalah analisis deskriptif kuantitatif dan uji beda independent simple t-test. Penulis menggunakan data sekunder yang didapatkan dari web masing-masing OPZ yang diakses https://pid.baznas.go.id/laz-nasional/. Dari hasil pengujian, didapatkan bahwa terdapat perbedaan antara menggunakan DCR dengan Gross ACR, lalu terdapat perbedaan antara menggunakan rasio DCR dengan Gross ACR Non-Amil, kemudian tidak terdapat perbedaan antara menggunakan DCR dengan Net ACR, selanjutnya tidak terdapat perbedaan antara menggunakan DCR dengan Net ACR Non-Amil, selain itu tidak terdapat perbedaan antara menggunakan rasio DCR dengan ZAR, dan tidak terdapat perbedaan antara menggunakan DCR dengan ZAR Non-Amil. This study aims to determinan the difference in Disbursement to Collection Ratio (DCR), Gross Allocation to Collection Ratio (Gross ACR), Gross Allocation to Collection Ratio Non-Amil (Gross ACR Non-Amil), Net Allocation to Collection Ratio (Net ACR), Net Allocation to Collection Ratio Non-Amil (Net ACR Non-Amil), Zakah Allocation to Collection Ratio (ZAR) and Zakah Allocation to Collection Ratio Non-Amil (ZAR Non-Amil). The analytical method used is quantitative descriptive analysis and independent simple T difference test. The author uses secondary data obtained from the web of each OPZ accessed https://pid.baznas.go.id/laz-nasional/ . from the test result,it was found that there was a difference between using the DCR with Gross ACR, then there is a difference using the DCR with Gross ACR Non-Amil, then there is no difference using the DCR with Net ACR, then there is no difference using the DCR with Net ACR Non-Amil, other than that there is no difference using the DCR with ZAR,and there is no difference using the DCR with ZAR Non-Amil.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | http://unggah.repository.upi.edu/index.php SINTA ID : 6682524 |
| Uncontrolled Keywords: | Kata Kunci: Efektivitas, Disbursement to Collection Ratio (DCR), Allocation to Collection Ratio (ACR). Effectiveness, Disbursement to Collection Ratio (DCR), Allocation to Collection Ratio (ACR). |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Rosi Rosianti |
| Date Deposited: | 27 Sep 2023 07:20 |
| Last Modified: | 27 Sep 2023 07:20 |
| URI: | http://repository.upi.edu/id/eprint/108432 |
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