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All Journal Signifikan : Jurnal Ilmu Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Indo-Islamika Kinerja Jurnal Ushuluddin Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) FALAH Jurnal Ekonomi Syariah Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Pengabdian Pada Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Organisasi Dan Manajemen Jurnal Agrotek UMMat JCES (Journal of Character Education Society) MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam International Journal of Islamic Business and Economics (IJIBEC) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Online Insan Akuntan SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Riset Entrepreneurship IJECA (International Journal of Education and Curriculum Application) Jurnal Pasar Modal dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Nusantara Science and Technology Proceedings JPDPM Al Mashaadir : Jurnal Ilmu Syariah JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMAIKA: Jurnal Abdi Masyarakat Journal of Innovation Research and Knowledge Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) International Journal of Islamic Business and Economics
Roikhan Mochamad Aziz, Roikhan Mochamad
Universitas Islam Negeri Syarif Hidayatullah Jakarta
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Journal : JURNAL AKUNTANSI DAN AUDITING

 1 
EFFICIENCY OF ZAKAT MMANAGEMENT OORGANIZING (OPZ) IN INDONESIA Aziz, Roikhan Mochamad
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.93 KB) | DOI: 10.14710/jaa.16.1.112-149

Abstract

National charity potential in Indonesia is very large, but not comparable to the fact that the number accumulation ZIS in Indonesia. Then, needs to be done to optimize the potential of zakat is one of them with efficiency. The purpose of this study was to determine the level of efficiency of Zakat Management Organization (OPZ). The sampling technique used in this research is purposive sampling by taking a sample of 2 organizations zakat is BAZNAS and PKPU. The data used in this research is secondary data obtained from financial statements published by BAZNAS and PKPU. Measurement of efficiency in this study using Data Envelopment Analysis (DEA).Input variables used in this study is the operational costs and personnel costs, while the output variable is the receipt and disbursement of zakat. Results from this study showed that only BAZNAS who always achieve efficiency levels of 100 percent during 2011-2013, while PKPU experiencing fluctuating conditions of efficiency. On average achievement BAZNAS efficiency from 2011 through 2013 is equal to 100 per cent, while the average achievement of efficiency PKPU fluctuated during the period 2011-2013 amounted to 52.13 percent.
Co-Authors Acep R. Jayaprawira Acep Riana Jayaprawira Ahmad Rodoni Amanda, Dita Nur Annisa Nur Qaidah Aris Munandar Asep Saipul Milah Awaludin Syarif Abdulah Dhiyaul Haq Dita Nur Amanda Ery Yohana Matoenji Fahrudin Fahrudin Farhan Syihab Mulyadi Fauziyah Latiefa Salsabila Fitri Amalia Gilang Fajrul Falaach Haq, Dhiyaul Harfiahani Indah Rakhma Ningtyas Hasbi Sen Helmi Ali Hidayani Syam Intan Agustin Wulandari Irwan Moridu Izzah Corrie Fatihah Jauhara Hana Nabilah Jayaprawira, Acep R. Jesyca Lulu Precilia Putri Kievo Syah Gusman Luckhy Natalia Anastasye Lotte Lucky Nugroho Lucky Nugroho Lutfi Nur Agustian Meilani Meilani Meilani Meilani, Meilani Mohammad Rafli Syahputra Muhammad Asyep Syam’aeni Nisfina Sya’baniyah Pandu Priantoro Puji Gita Ario Ilham Puji Hadiyati Purbawati Setyaningsih Qonita Lutfiah Rahma Nurcahyani Safitri Sekar Aini Zahroh Soeharjoto Soeharjoto Soeharjoto Soekapdjo Sulistyowati Sulistyowati Sulistyowati Sulistyowati Syafnavebiola Syafnavebiola Syahrul Syahrul Syarifuddin Mabe Parenreng Tia Fitriyani Venie Venie Yaumi, Anukhrija Yunie Fitriani Yusuf Ronny Edward Zahroh, Sekar Aini