Pengaruh Rasio Keuangan Terhadap Penyaluran Zakat di Lazismu kota Pekalongan

Abstract

This research focuses on analyzing the impact of financial ratios on the zakat distribution process at LAZISMU Pekalongan City. The independent variables include the distributed zakat ratio, the collection efficiency ratio, the amil's right to zakat ratio, and the zakat revenue growth ratio, while the dependent variable is zakat distribution itself. The approach used is quantitative, relying on secondary data from LAZISMU Pekalongan City's financial reports for the 2022–2024 period, which were converted into monthly data totaling 36 observations. Data collection was carried out through a documentation study of the financial reports. Data analysis applied multiple linear regression using SPSS 26 software, accompanied by classical assumption tests, partial t-tests, simultaneous F-tests, and R² coefficient of determination tests. The research findings revealed that partially, the distributed zakat ratio, collection efficiency ratio, and the amil's right to zakat ratio did not show a significant influence on zakat distribution. Only the zakat revenue growth ratio had a positive influence, although it had not yet reached the 0.05 level of significance. Simultaneously, these four independent variables significantly influenced zakat distribution. The adjusted R-squared value reached 0.341, meaning the independent variables explained 34.1 percent of the variation in zakat distribution, with the remainder influenced by factors outside the model.