International Journal of Economic Research and Financial Accounting
Vol 1 No 3 (2023): IJERFA-APRIL 2023

Efficiency Analysis Of National Zakat Management Organization With Data Envelopment Analysis (Study on Rumah Zakat, Pos Keadilan Peduli Umat, and Baitul Maal Hidayatullah)

Asib Dwi Kuryanto (Unknown)



Article Info

Publish Date
25 May 2023

Abstract

This study discusses the efficiency level of National Zakat Management Organization in the period 2020 to 2021. This study aims to determine the level of efficiency of performance of 3 National Zakat Management Organizations namely Rumah Zakat, PKPU, and Baitul Maal Hidayatullah. Objects studied are the financial statements of the period 2020 to 2021. The method used is DEA using approach to production and intermediation approach. In the intermediation approach the input variables used are funds received, operational costs and personnel costs and output variables are funds disbursed, fixed assets and current assets. In the production approach input variables used are the costs required such as personnel costs, operational costs, other costs, and fixed assets. The output variables are channeled funds and funds received. The results of this study indicate that PKPU, Rumah Zakat, and Baitul Maal Hidayatullah show an efficient performance as an intermediation institution from year to year and  as the only production institution just Rumah Zakat only show efficient performance.

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Journal Info

Abbrev

ijerfa

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works ...