The Efficiency of Zakat Management Organizations in Indonesia: Data Envelopment Analysis Approach

AbstractEfficiency can be defined as the ratio between output and input. A company is said to be efficient if it can produce greater output when compared to other companies that use the same amount of input. Or produce the same amount of output, but the number of inputs used is less compared to other company inputs. This study aims to analyze the efficiency of Zakat Management Organizations (ZMO) in Indonesia and to find sources of inefficiency of Zakat Management Organizations (ZMO). The method used is Data Envelopment Analysis (DEA) using software called Banxia Frontier Analyst (BFA). The analysis concluded that based on CRS assumptions, there were 7 DMUs that had achieved efficiency with a score of 100%. The seven DMUs are BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018 and Yatim Mandiri 2016. Meanwhile, with the assumption of VRS, there are 9 efficient DMUs namely BAZNAS 2015, BAZNAS 2018, PKPU 2015, PKPU 2015 2016, Rumah Zakat 2015, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018, and Yatim Mandiri 2016. Sources of inefficiency in the Organization of Zakat Management (ZMO) are inputs or costs, including personnel costs, socialization costs, and other operational costs. This has implications for the organization's ability to optimally combine existing resources to achieve maximum output. Abstrak Efisiensi dapat didefinisikan sebagai perbandingan antara output dan input. Suatu Perusahaan dikatakan efisien jika dapat menghasilkan output yang lebih besar jika dibandingkan dengan perusahaan lain yang menggunakan jumlah input yang sama. Atau menghasilkan jumlah output yang sama, tetapi jumlah input yang digunakan lebih sedikit dibandingkan dengan input perusahaan lain. Penelitian ini bertujuan untuk menganalisis tingkat efisiensi Organisasi Pengelola Zakat (OPZ) di Indonesia dan untuk menemukan sumber inefisiensi Organisasi Pengelola Zakat (OPZ). Metode yang digunakan adalah Data Envelopment Analysis (DEA) dengan memakai sofware bernama Banxia Frontier Analyst (BFA). Hasil analisis menyimpulkan bahwa berdasarkan asumsi CRS, terdapat 7 DMU yang sudah mencapai efisiensi dengan skor 100%. Ketujuh DMU tersebut adalah BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018 dan Yatim Mandiri 2016. Sedangkan dengan asumsi VRS, terdapat 9 DMU yang efisien yaitu BAZNAS 2015, BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2015, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018, dan Yatim Mandiri 2016. Sumber penyebab inefisiensi Organisasi Pengelola Zakat (OPZ) adalah input atau biaya-biaya, meliputi biaya personalia, biaya sosialisasi, dan biaya operasional lainnya. Hal ini berimplikasi pada kemampuan organisasi dalam mengkombinasikan sumber daya yang ada secara optimal untuk mencapai output secara maksimal.

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ANALISIS KINERJA KEUANGAN LEMBAGA AMIL ZAKAT DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) (Studi pada Lembaga Amil Zakat Dompet Dhuafa Republika)

Paradigma ◽

10.33558/paradigma.v18i1.2669 ◽

2021 ◽

Vol 18 (1) ◽

pp. 10-20

Author(s):

Refia Alfina ◽

Purnama Putra

Keyword(s):

Data Envelopment Analysis ◽

Field Research ◽

Secondary Data ◽

Data Envelopment ◽

Financial Reports ◽

Personnel Costs ◽

Operational Costs ◽

Library Research ◽

Parametric Data ◽

Input Variables

Zakat is one of the important sectors in Islamic philanthropy, currently the collection of zakat has developed quite rapidly. Along with the increasing performance of collecting zakat funds, the Zakat Management Organization (OPZ) is also growing rapidly. As an OPZ institution, it should be able to show good performance, one of which is the efficiency of financial performance. This study aims to measure the efficiency of the Dompet Dhuafa Republika Amil Zakat Institution (LAZ), to determine whether the LAZ under study has carried out its duties properly, and as an evaluation material to improve the performance of LAZ which is the object of research. The research method used is a descriptive method with a quantitative approach. Data collection techniques used in this study were library research and field research. The type of data used is secondary data in the form of financial reports of the Dompet Dhuafa Republika (DDR) amil zakat institution for the 2016-2017 period. The measurement of this research uses the non-parametric Data Envelopment Analysis (DEA) method with a production approach. The variables used in this study were divided into 2 types, namely input variables and output variables. Input variables include personnel costs, operational costs, and total assets. While the output variables include: collected funds, distributed funds, and total mustahik. The data were processed using the Banxia Frontier Analyst 4.3 computer program. Based on the research that has been done, the results of the 2016 LAZ DDR efficiency level were 100%, while in 2017 it was 98.13%. Inefficiency occurred in 2017 due to variables that did not reach the target, including: personnel costs, operational costs, total assets, funds raised and funds channeled. In general, it can be concluded that the performance of LAZ DDR in 2016 is better than 2017. The results of this study will be able to help LAZ DDR improve the level of efficiency in the next period in order to obtain good performance.

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EFFICIENCY OF ZAKAT MMANAGEMENT OORGANIZING (OPZ) IN INDONESIA

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.16.1.112-149 ◽

2020 ◽

Vol 16 (1) ◽

pp. 112-149

Author(s):

Roikhan Mochamad Aziz

Keyword(s):

Data Envelopment Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Data Envelopment ◽

Output Variable ◽

Personnel Costs ◽

Operational Costs ◽

Input Variables ◽

Using Data

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.

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Pengukuran Tingkat Efisiensi Produksi Dengan Menggunakan Metode Data Envelopment Analysis (Studi Kasus pada UD. Bayu Sri Dana)

Jurnal Ilmiah Vastuwidya ◽

10.47532/jiv.v2i2.92 ◽

2020 ◽

Vol 2 (2) ◽

pp. 74-89

Author(s):

I Wayan Krisna Adi Putra ◽

I Ketut Simpen

Keyword(s):

Data Envelopment Analysis ◽

Production Efficiency ◽

Raw Materials ◽

Data Envelopment ◽

Average Yield ◽

Simple Method ◽

Maximum Production ◽

Operational Costs ◽

Dea Method ◽

A Company

Rice production in Tabanan regency is now beginning to show its existence. Some of the original rice products in Tabanan Regency are one of the superior products in Bali. According to data from the Central Statistics Agency (BPS) in 2013, Tabanan district has a total area of 41,611 hectares of paddy with an average yield of 56.16 quintal / ha. To support the production of a company so that it is always stable it is necessary to evaluate the efficiency of the company. With the evaluation of production efficiency, the company can determine the direction of the company's production going forward. The level of efficiency in the company affects several products that are produced. By comparison how many raw materials are processed, operational costs incurred, the amount of labor and time needed to get maximum production results. From the evaluation of the efficiency level of a company, it can be assessed its operational feasibility, considering that several companies have not been able to determine the company's production efficiency. UD. Bayu Sri Dana is one company that does not yet know the detailed efficiency of production because measuring the efficiency of production machinery that has been carried out so far is a simple method. Therefore it is necessary to measure the level of efficiency to find solutions using the DEA method

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