ANALISIS IMPLEMENTASI TOTAL QUALITY MANAGEMENT PADA ORGANISASI PENGELOLA ZAKAT DI DAERAH ISTIMEWA YOGYAKARTA DAN JAWA TENGAH

APRITA NUR RAHMADANY, Eko Suwardi, Dr., M.Sc., CMA.

2014 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk mengetahui tingkat implementasi Total Quality Management, kriteria mutu apa yang paling sering digunakan, area manajemen mana yang masih membutuhkan perbaikan untuk meningkatkan manajemen mutu, serta pengaruh implementasi tersebut terhadap kinerja keuangan pada Organisasi Pengelola Zakat di Daerah Istimewa Yogyakarta dan Jawa Tengah. Penelitian dilakukan terhadap 30 lembaga. Pimpinan masing-masing lembaga mengisi kuesioner berdasarkan kriteria yang terdapat pada buku “Zakah Criteria for Performance Excellent” untuk menilai implementasi Total Quality Management pada subjek penelitian. Sedangkan penilaian kinerja keuangan menggunakan 4 indikator: (1) ketersediaan sumber daya keuangan, (2) efisiensi pengelolaan dana, (3) pertumbuhan penerimaan dana utama, dan (4) pertumbuhan biaya utama. Data penelitian dianalisis dengan statistik deskriptif dan statistik non parametrik. Hasil penelitian menunjukkan bahwa tingkat implementasi Total Quality Management secara umum pada Organisasi Pengelola Zakat di Daerah Istimewa Yogyakarta dan Jawa Tengah belum cukup baik. Presentase organisasi yang tergolong baik tingkat implementasinya baru mencapai 13,33%. Sedangkan sisanya, 36,67% masih tergolong cukup baik, 30% tergolong kurang baik, dan masih ada 20% yang masih belum baik. Kriteria mutu jika diurutkan dari yang paling baik implementasinya adalah: (1) kepemimpinan, (2) perencanaan strategis, (3) pengukuran, analisis, dan manajemen pengetahuan, (4) manajemen proses, (5) fokus amilin, (6) fokus pangsa zakat, (7) hasil aktivitas. Selanjutnya penelitian menunjukkan bahwa implementasi Total Quality Management berpengaruh terhadap efisiensi pengelolaan dana, pertumbuhan penerimaan dana utama, serta pertumbuhan biaya utama. Akan tetapi, implementasi tersebut tidak berpengaruh terhadap ketersediaan sumber daya keuangan.

The objectives of this study are to explore implementation level of Total Quality Management, quality criteria that are mostly used, management area that are needed to improve, and the influences of those implementation toward financial performance on Zakah Organization that located in Daerah Istimewa Yogyakarta and Jawa Tengah. This study includes 30 organizations as subject. Each leader of the organizations fills questionnaire based on criteria from book “Zakah Criteria for Performance Excellent” to asses implementation level of Total Quality Management on research subject. Whereas the assessment of financial performance using 4 indicators: (1) the adequacy of financial resourches, (2) fund management efficiency, (3) the growth of major fund revenues, and (4) the growth of major expenses. The datas obtained from this study are analyzed using descriptive and non-parametric statistics. The results note that implementation level of Total Quality Management generally on Zakah Organization that located in Daerah Istimewa Yogyakarta and Jawa Tengah are not good enough. Percentage of organizations include in “great” category of implementation level is 13,33%. Whereas the rest are 36,67% categorized as “enough”, 30% as “not good enough”, and there are still 20% categorized as “bad”. The order of quality criteria from the best implementation level are: (1) leadership, (2) strategic planning, (3) measurement, analyzis, and knowledge management, (4) process management, (5) workforce focus, (6) customer focus, (7) activity result. Further, the study shows that implementation of Total Quality Management influences fund management efficiency, the growth of major fund revenues, and the growth of major expenses. However, those implementation doesn‟t influence the adequacy of financial resourches.

Kata Kunci : Total Quality Management, Organisasi Pengelola Zakat, Kinerja Keuangan