Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Vol 8, No 2: July 2016

The Efficiency of Zakah Institutions Using Data Envelopment Analysis

Aam Slamet Rusydiana (SMART Consulting)
Salman Al Farisi (SMART Consulting)



Article Info

Publish Date
09 Jul 2016

Abstract

Although social based, but in its management the Zakah Institutions need to uphold professionalism, transparency and accountability. Most recently, in the measurement of the effectiveness of the management of zakah fund, known Zakah Core Principles concept. This study would try to measure the efficiency of 3 (three) Zakah Institutions with Data Envelopment Analysis (DEA) method. Banxia Frontier Analyst 3.1 used in data calculation. The calculation of the level of Zakah Institutions efficiency in this study are relative, not absolute. The results show that there is 12 fully efficient Decision Making Unit (DMU) Zakah Institution (100% efficient) and 6 DMU inefficient. The main factor inefficiency Zakah Institution from 2007 to 2014 due to the distribution of zakah funds to ashnaf. It is still less than optimal. So it has not been able to resolve the problem of poverty. DOI: 10.15408/aiq.v8i2.2876

Copyrights © 2016






Journal Info

Abbrev

iqtishad

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

This journal focused on Islamic law on economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic law on Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic ...