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All Journal Ekonomi Islam Indonesia Islamic Social Finance
Nun Maziyyah
Sakarya University
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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New Finding on Zakat Efficiency Measurement in Indonesia 2016-2022 Mimma Maripatul Uula; Nun Maziyyah
Islamic Social Finance Vol. 3 No. 1 (2023): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v3i1.235

Abstract

This research aims to measure the efficiency of zakat amil institutions in Indonesia using the Data Envelopment Analysis (DEA) method for the 2016-2022 research period. The research objects used were 21 zakat institutions in Indonesia. The data from this research comes from the annual financial reports of each institution for the 2016-2022 period. The input variables in this research are employee costs, operational costs and total assets. And the output variable is the collection and distribution of zakat. The results of this research explain that during the 2016-2022 period, the level of efficiency of zakat institutions in Indonesia has a fluctuating trend from year to year and tends to increase. Based on the average efficiency score, it can be concluded that no zakat institution in Indonesia has reached the maximum level of efficiency. Furthermore, the Covid-19 pandemic has an impact on the efficiency level of Zakat Institutions. Then, the potential improvement analysis shows that the collection and distribution of zakat is the variable that causes the biggest inefficiency in zakat institutions. The results of the benchmarking analysis concluded that BMM and DD zakat institutions were the institutions with the most referrals.
Has Covid-19 Pandemic had an Impact on the Productivity of Indonesia Zakat Institutions? Mimma Maripatul Uula; Nun Maziyyah
Ekonomi Islam Indonesia Vol. 5 No. 1 (2023): Ekonomi Islam Indonesia
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/eii.v5i1.245

Abstract

This study aims to measure the productivity of zakat institutions in Indonesia using the Malmquist Productivity Index (MPI) method with the research period 2016-2022. The research objects used are 7 zakat institutions in Indonesia. The data of this study comes from the annual financial statements of each institution from the period 2016-2022. The input variables in this study are employee costs, operational costs and total assets. And for the output variable is the collection and distribution of zakat. The results of this study explain that during the period 2016-2022, the productivity level of zakat institutions in Indonesia has a fluctuating trend from year to year. Based on the average TFPCH score, it is concluded that the productivity of zakat institutions shows a decline and technological change has not contributed optimally to the increase in the productivity of zakat institutions in Indonesia. Furthermore, the productivity of Zakat Institutions during the Covid-19 pandemic has a significant influence on the productivity level of LAZ in Indonesia. Then, there are only two LAZs that have increased productivity, namely BAMUIS BNI and YBM PLN. We also apply quadrant analysis to divide zakat institutions based on efficiency and technological changes value.
Co-Authors Mimma Maripatul Uula