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Journal : International Journal of Islamic Business and Economics (IJIBEC)

Evaluating Efficiency of Zakah Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) Rismayanti; Sepky Mardian; Mustafa Kamal; Rianti Pratiwi
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.2864

Abstract

This  paper  analyzes the  efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa  from 2002 to 2018. Based on  selected input and output, the intermediary approach assumes that BAZNAS and Dompet Dhuafa  act  as  a link between muzakki (giver) and beneficiaries. Furthermore, BAZNAS and Dompet Dhuafa were selected  as  decision-making  units  (DMU)  from  2002  to  2018, and their efficiency  was  measured using  Data  Envelopment  Analysis  (DEA)  method  under  output-orientation with Constant Return to Sclae (CRS) and Variable Return to Scale (VRS) assumptions. The results showed both BAZNAS and Dompet Dhuafa raise the optimum efficiency in the years before 2007. Meanwhile, their inefficiency was mostly due to lack of input such as higher personalia (amil/volunteers) expenses. Therefore, these  findings  suggests  that  both  technical  and  scale efficiency should be improved  by adjusting the input. This is to achieve the most efficient and productive  level of performance in order to fulfill the institutions' objectives as an intermediary between muzakki and the beneficiaries. This paper is among the pioneers that analyzed the efficiency of zakat institutions from their initial establishment to present. Also, existing papers examined data spanning 5 years or less. Hence, long duration of data analysis provides a comprehensive evaluation of fluctuations in the zakat institutions'  efficiency and their supporting or inhibiting factors..
Co-Authors Abdul Akbar Abdul Haris Ahmad Muammar Lubis Ahmad Talib Aldi Afriansyah Andi Rustandi Annisa Zahra Sholehah Arbain Arib, Yusril arie rafika dewi Asdar Asih, Munjiat Setiani asmaun, asmaun Asri Tamara Azzahra, Anantha BADRUL HELMI Baktiar Ibrahim Dahlia Damayanti, Fera Dedi Rahman Nur Dewi Anggraeni Dewi Permatasari Dian Wijaya Dini Hariyanti DWI AYU ANGGRAINI Dwinata, Indra Emilia, Melsi Emma Yurispa Siregar Fadilla Fajar Arwadi Fera Damayanti Fera Damayanti Firanti Silvia Fitriyah, Zulfa Furqan Khalidy Hafid, Nurbintang Haida Dafitri, Haida Halawa, Mariana Hamdah Harahap, Herlina Hayati, Yulianti Ida Leida Maria Ika Handayani Ilato, Miftahunnisa Danti Ilham Minggi Irawaty Isfahani, Rizki Jusni Jusni Khairunnisa Khairunnisa, Khairunnisa Kirana Syafa Ramadhani Lidra Agustina Tanjung M. Syahri Mahadani , Gilang Makki, Muhammad Mar’atussaliha Masrullah, Masrullah Mira Muhammad Badri Muhammad Ilyas Sipahutar Muhammad Noor Hasan Siregar Muhammad Ripjan Mustafa Kamal Mustafa Kamal Nerlin Nihwan Nurliani Nurul Hidayah Bohari Nurwahidah Pathuddin, Hikmawati Rasyid, Rasmeidah Ratna Indah Juwita Harahap Rialna Amirusna Rianti Pratiwi Rianti Pratiwi Riska Y Risnawati Ibnas Romansyah Sahabuddin Rosada, Ida Rosidah Sabda Wahab Sahrul Alim Sapto Haryoko Sastrawan, Berry Sekar Mayangsari Sepky Mardian Septiana Dewi Andriana, Septiana Dewi Setyawati, Indriyana Silfayani Siti Sundari Siti Sundari Sri Yuyun Sumi Khairani Susilowati, Yuni Syahputri, Nenna Irsa Syazali, Muhammad Tawe, Amiruddin Theresia Putri, Anggi Tinus, Agus Tuti Supatminingsih Tutik Ekasari Vinola Herawaty Virna Sulfitri Wahyu Agung Wiyanti Indah Sari, Novia Yessy Nur Endah Sary