Maqdis: Jurnal Kajian Ekonomi Islam
Vol 4, No 1 (2019): Januari - Juni 2019

EFFICIENCY AND EFFECTIVENESS OF ZAKAT PAYROLL SYSTEM AND DIGITAL ZAKAT ON THE ACCEPTANCE OF ZAKAT FUNDS BAZNAS 2016-2017

DESMADI SAHARUDDIN (Universitas Islam Negeri Syarif Hidayatullah Jakarta)
RR. TINI ANGGRAINI (Universitas Islam Negeri Syarif Hidayatullah Jakarta)
SITI JAMILA (Universitas Islam Negeri Syarif Hidayatullah Jakarta)

Article Info

Publish Date
25 Jun 2019

Abstract

This study aims to analyze the level of efficiency and effectiveness of zakat payroll system and digital zakat on the acceptance of zakat funds in BAZNAS2016-2017. This study used the Data Envelopment Analysis (DEA) method with DEA Frontier software, Microsoft Excel 2010 and the Allocation to Collection Ratio (ACR) which compares the distribution ratio with the collection of zakat funds from each program. The results and findings of this study indicate that both the zakat payroll system and digital zakat have a high level of efficiency and effectiveness. This indicates that the community awareness was already high to pay of zakat profession. This research is expected to be a reference for zakat institutions and zakat practitioners in measuring the level of efficiency and effectiveness of a program.

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Journal Info
Maqdis: Jurnal Kajian Ekonomi Islam
Website

Abbrev

maqdis

Publisher

Universitas Islam Negeri Imam Bonjol Padang

Subject

Economics, Econometrics & Finance

Description

The journal is published twice a year in June and December. Contains scientific aticles in the form of research, analysis study, theoretical study and review of studies in the field of Islamic economics. Publishing this journal aims to increase the quantity and quality to spread knowledge and also ...