Indonesian Journal of Islamic Economics Research
Vol 1, No 1 (2019): Indonesian Journal of Islamic Economics Research

Implementation of Data Envelopment analysis (DEA) in measuring the efficiency zakat fund management

Tsalis Syaifuddin (Faculty of Islamic Economics and Business IAIN Pekalongan)



Article Info

Publish Date
30 Sep 2019

Abstract

This study aims to determine the efficiency level of management of zakat funds at the National Zakat Amil Agency (BAZNAS). The author uses the quantitative non-parametric Data Envelopment Analysis (DEA) method. Total assets, promotion, and documentation costs, and official travel costs as input variables. Whereas the output variance consists of receiving zakat funds and distributing zakat funds. The results showed that BAZNAS experienced efficiency in 2012-2014 and 2017 with a score of 100%. Inefficiencies occurred in 2015 at 79.16% and in 2016 amounted to 98.72%. In 2015-2016, all input variables experienced inefficiency, while the output variable was the only inefficient distribution of zakat funds. In overcoming, inefficiencies can be adjusted between the target and actual quantities specified in the DEA calculation. The author recommends that BAZNAS pay attention to the causes of inefficiency so that it can improve performance better.

Copyrights © 2019






Journal Info

Abbrev

ijier

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian journal of Islamic Economics Research [IJIER] is a scientific journal that countains of theoritcal research and studies on islamic economics issues. Managed by Faculty of Islamic Economics and Business IAIN Salatiga. Published by LP2M IAIN Salatiga. This journal encompasses original ...