Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 2 (2022): Budapest International Research and Critics Institute May

Analysis of the Efficiency of the Management of Zakat, Infaq, and Sadaqah Funds at BAZNAS SU

Zainul Fuad (Unknown)
Yenni Samri Juliati Nasution (Unknown)
Halimatussakdiyah Halimatussakdiyah (Unknown)



Article Info

Publish Date
01 Jun 2022

Abstract

This study aims to find out the level of efficiency of Zakat, Infaq and Shodaqoh (ZIS) management at BAZNAS SU. This research is quantitative descriptive. The data used to measure the level of efficiency is the financial reports of BAZNAS SU in 2017-2020 by using the Data Envelopment Analysis Software (DEAP) 2.1 method with the assumption of Constant Return to Scale (CRS) using a production approach. The input variables used are operational cost, socialization cost, personnel cost and total assets. While the output variable is collected funds and channeled funds. The results shows that the level efficiency of ZIS management at BAZNAS SU in 2017-2020 has been efficient with all variables reaching 100% which means that ZIS management at BAZNAS SU has been efficient. So that it is able to use existing inputs to produce maximum output.

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Journal Info

Abbrev

birci

Publisher

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...