Laa Maisyir Jurnal Ekonomi Islam
Vol 7, No 1 (2020)

Analisis Kinerja dan Efisiensi Pengelolaan Dana Zakat: Studi Baznas Yogyakarta Periode 2015-2018

Nurfadilah Maulana S (Universitas Islam Negeri Sunan Kalijaga Yogyakarta)



Article Info

Publish Date
13 Jun 2020

Abstract

This research to analyze the performance and efficiency of the institution BAZNAS Yogyakarta as a central institution coordinator gathering Zakat fund that must have a good and efficient performance. This research measures the performance of the Zakat agency through institutional indicators and the impact of the recipient of Zakat from the National Zakat Index (NZI), and measures the efficiency using the method Data Envelopment analysis (DEA). The sample used in this study is the audited financial annual report of 2015-2018. Based on the results of performance analysis, BAZNAS Yogyakarta has an index value of 0.433, which classifies the performance of the Zakat agency as "good enough ", the results of the efficiency analysis of 100% in the year 2015, 2017 and 2018, subsequently in 2016 only achieve efficiency of 97% and 3% that is inefficient. So the results of this research can be a reference for BAZNAS Yogyakarta further improve performance that is still less efficient and maintain the maximum performance to remain the center coordinator of the institution gathering Zakat fund that is entrusted by the Government and people of Yogyakarta. 

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Journal Info

Abbrev

lamaisyir

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Laa Maisyir adalah jurnal ekonomi Islam yang fokus kajian tentang pemikiran ekonomi syariah yang mencakup beberapa bidang kajian seperti jual beli, sewa, gadai, bagi hasil, serta perkembangan transaksi ekonomi seperti jual beli e-commers. Sehingga jurnal ini diharapkan mampu memberikan khasanah ...