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All Journal AHKAM : Jurnal Hukum Islam dan Humaniora
Burhani, Rois
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Efisiensi Badan Amil Zakat Nasional Kab. Banyumas Menggunakan Data Envelopment Analysis (DEA) Tahun 2019–2023 Burhani, Rois
AHKAM Vol 4 No 2 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v4i2.6074

Abstract

This study is motivated by the gap between zakat potential and the amount of zakat funds successfully collected, particularly in the Banyumas region, which reflects the suboptimal management of zakat funds. The purpose of this study is to analyze the efficiency level of Baznas (Badan Amil Zakat Nasional) Banyumas Regency’s performance during the 2019–2023 period. A non-parametric quantitative approach was employed using the Data Envelopment Analysis (DEA) method, with Baznas Banyumas Regency as the sole unit of analysis. Data were collected through interviews with Baznas administrators and financial reports from 2019 to 2023 as secondary data. The analysis revealed that Baznas Banyumas achieved full efficiency (100%) in 2019, 2020, 2021, and 2023, indicating optimal fund management in those years. However, in 2022, efficiency declined to 98.83% due to less effective asset utilization, particularly a high proportion of cash and cash equivalents, as well as inefficiencies in amil salaries and operational expenses. These findings indicate an imbalance in resource allocation that impacted efficiency targets. The study concludes that a comprehensive evaluation of Baznas’s expenditure structure and asset management is essential to maintaining sustainable efficiency. The implications of this research offer strategic guidance for Baznas in identifying and addressing inefficiencies in zakat fund management.
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