Yana Aditya, Mochammad
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FINANCIAL EFFICIENCY OF BPRS (SHARIA RURAL BANKS) ACROSS PROVINCES IN INDONESIA Khasanah, Hidayatun; Yana Aditya, Mochammad
Jurnal Dinamika Ekonomi Syariah Vol. 12 No. 2 (2025): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Institut Agama Islam Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v12i2.1531

Abstract

The disparity in BPRS financial efficiency between provinces is an academic challenge that requires data-based solutions and in-depth analysis. This study aims to measure the level of BPRS financial efficiency in various provinces in Indonesia in 2021-2024. The type of research applied is quantitative research with the DEA (Data Envelopment Analysis) approach, which is used to measure the level of BPRS financial efficiency in accumulation per province. Based on the results of the Data Envelopment Analysis (DEA) analysis with three models (CRS, VRS Output, and VRS Input), there are variations in the level of efficiency among provinces in Indonesia. In the CRS model, 5 provinces have high efficiency, 13 provinces are moderately efficient, 5 provinces are lowly efficient, and 1 province is inefficient. The VRS Output model shows an increase, namely 10 provinces with high efficiency, 10 provinces with moderate efficiency, 4 provinces with low efficiency, and 1 province is inefficient. Meanwhile, the VRS Input model produces 11 provinces with high efficiency, 10 provinces with moderate efficiency, and 4 provinces with low efficiency. Overall, the majority of provinces are in the moderate efficiency category. It was found that the province that consistently showed high efficiency for 4 years was DKI Jakarta. Meanwhile, provinces with low and inefficient efficiency (Bangka Belitung, Banten, Bali, East Kalimantan, Central Sulawesi, and West Sulawesi) require improvements in resource allocation to improve their performance.
The Influence of the Seven Principles of Zakat Management on Service Effectiveness and Efficiency: An Empirical Study Using the PLS-SEM Approach Kolopita, Sukriyendi; Anwar, Saiful; Aini, Nur; Yana Aditya, Mochammad; Amelia, Amie
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 02 (2025): Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i02.581

Abstract

This study aims to analyze the influence of seven fundamental principles of zakat management—Islamic law, trustworthiness, benefit, justice, legal certainty, integration, and accountability—on the effectiveness and efficiency of zakat institutions in Indonesia. A quantitative method was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with data obtained from 100 respondents representing various zakat management institutions. The findings reveal that all seven principles have a significant effect on the effectiveness and efficiency of zakat services, with a coefficient of determination (R²) of 0.822, indicating a strong explanatory power of the model. The predictive relevance value (Q²) of 0.645 also demonstrates high predictive validity. Among these, accountability, integration, and trustworthiness emerge as the most dominant factors. These results confirm that zakat governance grounded in Islamic principles and supported by accountable and integrated institutional systems can significantly enhance the performance and optimization of zakat distribution and utilization