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All Journal MIMBAR (Jurnal Sosial dan Pembangunan) Tahkim (Jurnal Peradaban dan Hukum Islam) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Laa Maisyir Jurnal Ekonomi Islam JESI (Jurnal Ekonomi Syariah Indonesia) JCRS (Journal of Community Research and Service) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Riset Ekonomi Syariah Bandung Conference Series : Sharia Economic Law Jurnal Riset Perbankan Syariah
Mohamad Andri Ibrahim
Perbankan Syariah, Fakultas Syariah, Universitas Islam Bandung
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Laa Maisyir Jurnal Ekonomi Islam

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Performance Efficiency Of Zakat Management Organization (OPZ) In Indonesia Intan Manggala Wijayanti; Mohamad Andri Ibrahim; Eva Fauziah; Dina Gustriana; Nadya Az-zahra
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.24318

Abstract

This study aims to measure the efficiency level of OPZ performance in Indonesia from 2017 to 2019 period. This study employed non-parametric quantitative methods, and the technique of data collection was documentation which was collected from secondary data, including annual financial reports of BAZNAS, Rumah Zakat, Dompet Dhuafa, ACT, and PKPU for the period 2017-2019. There were two variables i.e. input and output variables. The input variable consists of total assets and operational costs, while the output variable is the receipt and the distribution of zakat funds. According to the analysis result using DEA method, it shows that the institutions with efficiency levels of 100% in 2017 were ACT, BAZNAS, and Dompet Dhuafa; Dompet Dhuafa and Rumah Zakat in 2018; and in 2019 were BAZNAS and Rumah Zakat. In 2018 and 2019, the efficiency values of ACT were relatively declined, while from 2017 to 2020 PKPU did not reach 100% or inefficiency. Inefficiency can be handled by setting targets according to the amount specified in the calculation of DEA scale efficiency.
Co-Authors Alfadilah Rizki Hasanah Alisa Qotrunnada Alisa Qotrunnada Amrullah Hayatudin Dina Gustriana Eva Fauziah Ghina Nabila Ramadhanty Hilda Maulida Fauziah Intan Manggala Intan Manggala Wijayanti Intan Manggala Wijayanti Luni Nur Rahmah Nadya Az-zahra Nandang Ihwanudin Nanik Eprianti Popon Srisusilawati Rahmat Fizran Randi Ganjar Shafira Nadhira Putri Shakila Carisya Tia Fathiyah Yeni Haryati Yunifa Rahmadani Zaini Abdul Malik