Mengukur efisiensi kinerja keuangan badan amil zakat nasional (BAZNAS): pendekatan metode data envelopment analysis (DEA)

Fahmi, Much. Maftuhul and Yuliana, Indah Mengukur efisiensi kinerja keuangan badan amil zakat nasional (BAZNAS): pendekatan metode data envelopment analysis (DEA). I-Finance : a Research Journal on Islamic Finance, 5 (2). pp. 125-140. ISSN 2615-1081

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Abstract

National Amil Zakat Agency (BAZNAS) as the official amil management body owned by the government is responsible for collecting, managing, and distributing zakat on a national scale. BAZNAS itself still has the potential for the collection of zakat that continues to grow, given the accumulation of muzakki funds conducted by BAZNAS is only 1% of Indonesia's GDP (Gross Domestic Product). The potential possessed by BAZNAS is still constrained by conditions that hinder the process of collecting zakat, so it is necessary to optimize the collection of zakat. One way to optimize BAZNAS performance is to measure its efficiency. Therefore, the purpose of this study is to analyze the efficiency of BAZNAS financial performance. The method used is the Data Envelopment Analysis (DEA) method with the assumption of Constant Return Scale (CRS) and Variable Return Scale (VRS). The measurement of efficiency is processed through the Banxia Frontier Analyst 4.0 software. The BAZNAS research observation period was five years, starting from 2013 to 2017. The research variables used included pooled funds, fixed assets, managed assets, and amilin salaries as input variables and channeled funds and operational costs as output variables. The results showed that BAZNAS during the period 2013 to 2017 had reached an efficient value of 100 percent. This is evidenced by the actual value that has reached the target value.

Item Type: Journal Article
Keywords: Efficiency, BAZNAS, and Data Envelopment Analysis (DEA)
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Divisions: Faculty of Economics > Department of Management
Depositing User: Rini Rini Safitri
Date Deposited: 21 Apr 2020 08:14

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