Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 5, No 2 (2017)

Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis

Siti Nurhasanah (Departemen Ilmu Ekonomi Syariah Institut Pertanian Bogor)
Deni Lubis (Departemen Ilmu Ekonomi Syariah Institut Pertanian Bogor)



Article Info

Publish Date
05 Mar 2019

Abstract

This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.

Copyrights © 2017






Journal Info

Abbrev

jaki

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...