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All Journal Jurnal Pendidikan Kewarganegaraan Jurnal Inovasi Pendidikan Kimia Analisis: Jurnal Studi Keislaman PREDIKSI Media Akademika RIPTEKSI KEPENDIDIKAN PGRI Ziswaf : Jurnal Zakat dan Wakaf Jurnal Penelitian Pertanian Terapan Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya JURNAL BAHASA, SASTRA DAN PEMBELAJARANNYA Jurnal Kesehatan Ibu dan Anak JCER (Journal of Chemistry Education Research) Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Sains & Matematika
Rusmini Rusmini
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Journal : Ziswaf : Jurnal Zakat dan Wakaf

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Efisiensi Kinerja Lembaga Amil Zakat Dalam Mengelola Dana Dengan Metode DEA (Studi Pada Yayasan Dana Sosial al-Falah Surabaya) Rusmini, Rusmini; Aji, Tony Seno
ZISWAF Vol 6, No 2 (2019): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.263 KB) | DOI: 10.21043/ziswaf.v6i2.6414

Abstract

Efficiency is a parameter to measure the performance of companies and organizations. As an institution in charge of managing the funds of the people, this institution need for special attention, it use to see the professionalism of these institutions manage ZIS fund. This study aims to determine the efficiency of the management of zakat, donation and sadaqah (ZIS) at amil zakat Yayasan Dana Sosial Al - Falah (YDSF) Surabaya by using descriptive quantitative approach. The technique of collecting data in the form of documentation and interviews, using secondary data in the form of financial statements institute period 2015 - 2017. The data analysis technique uses data envelopment analysis (DEA) with the production approach, the orientation of the input and output. Input variables include total assets and operating costs, while the output variable includes the amount of ZIS funds collected and distributed, using the assumption of a variable return to scale (VRS). The results showed that the production approach Yayasan Dana Sosial Al - Falah (YDSF) had maximum efficiency with a value of 100 percent or 1, in the period 2015, 2016 and 2017. Based on these results mean Yayasan Dana Sosial Al - Falah (YDSF) has reached optimal performance in managing ZIS, it proved by using input and output which is in accordance with the actual value and the target at the measurement Data envelopment analysis (DEA).
Co-Authors Adriane, Fidelia Yustisia Amaria Amaria Aquastin, Dwinita Ashfia, Finna Daryono Daryono, Daryono Dina Kartika Maharani Heriono, Heriono Machfud, Muhammad Mariatul Kiptiah Muhajir, Fatimah Mustaji Mustaji, Mustaji Nita Kusumawati Nuniek Herdyastuti Prahara, Mirwa Adi Prima Retno Wikandari Riama Rita Manullang ROUDLOTUL JANNAH Ruku, Ellen Cristy Samsu Samsu Sari Edi Cahyaningrum Sari, Devy Puspita Sartika, Qona Lutfi Singgih Daru Kuncara Siti Rukiyah, Siti Titik Taufikurrohmah Tony Seno Aji Wahyu Wahyu Zakiyya, Affi