Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 12 No. 2 (2023): Juni

Analisis Efisiensi dengan Metode Data Envelopment Analysis (DEA) pada Lembaga Amil Zakat Muhammadiyah

Lian Fuad (UIN Sunan Ampel)



Article Info

Publish Date
02 Jun 2023

Abstract

One form of effort to improve the quality of institutional management is to measure the achievement of targets that have been planned. Achievement will be efficient if the input as institutional capital in running the institution makes a small contribution but gets the maximum output. The purpose of this research was to determine the efficiency level of the Amil Zakat Muhammadiyah Institute for the 2017-2020 period using the Data Envelopment Analysis (DEA) method with the Assumption of Constant Return of Scale (CRS) with input orientation. Research variabels use input and output. The input variabel component is operational costs. Personnel costs, outreach costs, and total assets. While the output variabel components are receipt of ZIS funds and distribution of ZIS funds. The results showed that in all periods from 2017-2020, efficiency performance was 100% or 1. But in 2019, Lazismu's efficiency performance earned a value of 0.977.

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Journal Info

Abbrev

JurnalManeksi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...