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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) Mardian, Sepky; Rismayanti, Rismayanti; Kamal, Mustafa; Pratiwi, Rianti
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

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

Abstract

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 Abbas, Sarah Mardhiyah Abdullah Lawang, Karimuddin Abdullah, Afrizal Agung Firmansyah Ahmad Baehaqi, Ahmad Ahmad Syakir Ahok Alpabeta, Ahok Akbar, Muhammad Ilman Aldi, Aldi Amiruddin Amri, Nurullah Analisa Anang Susanto Anggito, Yuvens Anggriawin, Mirza Apriani, Elsa F. Arrafiqur Rahman Asep Supriatna, Asep Asmaul Husna Asnawi Abdullah Auzar Ali Azhari Azhari Bahri, Efri Syamsul Basem, Zamhir Budi Setiawan Dalimunthe, Femmy Indriany Dede Kusmana Desnelli Desnelli Dessy Artina Djati, Stefano Rahadian Rama Elyanta, Marciella Emilda Firdaus Endri Junaidi, Endri Erika Dian Nofita, Erika Dian Erwin Nofyan, Erwin Eva Herlina Fahma Riyanti Fathoni, Abdullah Alkhosik Fatma Fauzan, Muhammad Arkan Ferlinahayati Ferlinahayati Fidaus, Muhammad Fifyanita Ghanimata Fitra, Khairul Fitriani, Rita Hamdi Harmen Hamidah . Handayani, Putu Wuri Hanif Muchdatul Ayunda Hanifa Marisa Hardinsyah Hariani*, Poedji Loekitowati Hariz, Muhammad Haryadi - Hayuningtyas, Afwa Helmiati Helmiati Hendrizal Hendrizal Hendrokumoro Hermawan, Hendrik Hilka Yuliani, Hilka Husein, Husein Husin, Hasanuddin Husna, Naziratil Hutahaean, Theresia Idram, Irwansyah INDAH RAHMASARI Indrastuti, Sri Ismail Sulaiman Jamaluddin, Inayah Auliannisa Jamalwi Juswardi Juswardi, Juswardi Kasmadi Kasmadi Khairul Amri Kian, Behnam Kurniasari, Dwi Layla Hafni Litra Diantara Lubis, Ahmad Tarmidzi Mandasari, Resty Mannan, Muhammad Ramdan Abdul Mardiyanto Mardiyanto Maya Indra Rasyid Muhamad Muhamad Muhammad Amran Muhammad Yasir Muhammad Zakaria Muharni Muharni Mukhtar, Masrizal Mupidah, Yulia Mustaqim Mustaqim, Mustaqim Ngatemin, Ngatemin Nur Kholis Nuraini Nuraini Patricia, Margareth Pramono, Rudi Dwi Pratiwi, Rianti Putri, Librina Tria Qadar, Amri Rahmadani, Annisa Rahmasari, Nafira Putri Rais, Mursal Ramadhani, Audya Rahma Ramdani, Opi Risfidian Mohadi Rismayanti Rismayanti Risnadi Irawan Rizal M. Damanik Saleh, Juwaini Salni Sari, Wenny N. Sari, Weny Novita Sepky Mardian Sri Maryati Surya, Cardy Suryani Suryani Syafrina Lamin, Syafrina Syakir, Ahmad Syukriah Syukriah, Syukriah T, Dominicus Josephus Swanto Tetuko Barruansyah, Rauf Tri Tarwiyani Triwardana, Singgih Triyanto, Abdi Umiyati Wahyudi, Reza Yadi Oktariansyah Yasin, Wahid Yulizar Yulizar Yupit Sudianto Yusdiana, Yusdiana Zul Hazril, Muhammad Zulkifli Zulkifli