Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) Rumah Zakat Indonesia dengan Metode Data Envelopment Analysis (DEA)

Poverty in Indonesia is a very difficult problem to overcome. Therefore, one of the efforts to overcome poverty is the empowerment of the potential for zakat, infaq and alms (ZIS). However, the implementation of receipt and distribution of ZIS is still not optimal. This study aims to measure the level of efficiency of the financial performance of the Zakat Management Organization (OPZ), namely the National Zakat Management Organization (LAZ). The population in this study is the national level Indonesian Zakat House for the period 2010-2019. The factors that cause the Indonesian Zakat House to experience inefficiency as well as the policies that will be carried out by the government and the Indonesian Zakat House to improve performance or better governance. The analytical tool used non-parametric quantitative methods, namely Data Envelment Analysis (DEA) with a production approach using DEAP 2.1 software. The type of data used is secondary data in the form of financial statements of the Indonesian Zakat House for the period 2010-2019. There are two variables used in this study, namely the input variable and the output variable. The input variables in this study were operational costs, personnel costs and socialization costs, and total assets, while the output variables in this study were total ZIS funds received and ZIS funds disbursement. This study uses 2 assumptions, namely Constant Return to Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research carried out with the Data Envelopment Analysis (DEA) method, it was found that the performance of Rumah Zakat Indonesia experienced efficiency in 2010, 2011, 2012, 2013, 2014, 2017, 2018 and 2019, namely 100% and Rumah Zakat Indonesia experienced inefficiency, namely in 2015 amounting to 98.1% and in 2016 amounting to 99.5%. Efficiency occurs because the actual value is not the same as the target value set by the DEA.

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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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Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v4i1.28 ◽

2019 ◽

Vol 4 (1) ◽

pp. 25-44

Author(s):

Aulia Zahra ◽

Prayogo P. Harto ◽

Ahmad Bisyri ASH

Keyword(s):

Data Envelopment Analysis ◽

Parametric Method ◽

Data Envelopment ◽

Personnel Costs ◽

Management Organization ◽

Input Variables ◽

Using Data ◽

The Cost ◽

Better Than ◽

Production Approach

This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).

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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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ANALISIS EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) WILAYAH JAWA TENGAH & DIY DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) PERIODE 2016 – 2018

Jurnal Ihtiyath ◽

10.32505/ihtiyath.v4i2.2041 ◽

2020 ◽

Author(s):

Rosida dwi Ayuningtyas

Keyword(s):

Data Envelopment Analysis ◽

Quantitative Methods ◽

Secondary Data ◽

Third Party ◽

Data Envelopment ◽

Financial Reports ◽

Operating Income ◽

Frontier Analysis ◽

Central Java ◽

Input Variables

This study aims to analyze the efficiency level of BPRS in the Central Java and DIY regions during the 2016-2018 period using the Data Envelopment Analysis (DEA) method. This study uses input variables consisting of third party funds, operating expenses and fixed assets, and uses output variables consisting of financing and operating income. This research uses quantitative methods and the data used is secondary data obtained from the financial reports of BPRS for the Central Java and DIY regions.. Based on calculations using the Banxia Frontier Analysis software, of the 33 BPRS that were sampled there were only 6 BPRS which always achieved 100% efficiency levels during 2016-2018, consisting of 2 BPRS in the Central Java region and 4 BPRS in the DIY area, namely PT. BPRS Sukowati Sragen and PT. BPRS Harta Insan Karimah Bahari for the Central Java region, PT. BPRS Madina Mandiri Sejahtera, PT. BPRS Mitra Amal Mulia, PT. BPRS Danagung Syariah and PT. BPRS Mitra Harmoni Yogyakarta for the DIY area. The rest has not yet reached efficiency. This inefficient is caused by a lack of productive financing distribution.

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Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

Review of Islamic Economics and Finance ◽

10.17509/rief.v1i1.23743 ◽

2020 ◽

Vol 1 (1) ◽

pp. 18-24

Author(s):

Annisa Nur Hakim ◽

A Jajang W Mahri ◽

Aas Nurasyiah

Keyword(s):

Data Envelopment Analysis ◽

Research Method ◽

Secondary Data ◽

Data Envelopment ◽

Analysis Technique ◽

Dea Analysis ◽

Input Variables ◽

Operational Activities ◽

A Company ◽

Descriptive Method

Abstract. Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords. Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPOR BERAS DI INDONESIA PERIODE 2000:01 – 2009:04

Media Ekonomi ◽

10.25105/me.v18i2.2252 ◽

2017 ◽

Vol 18 (2) ◽

pp. 69

Author(s):

Malyda Husna Salsyabilla

Keyword(s):

Data Envelopment Analysis ◽

Capital Market ◽

Secondary Data ◽

Data Envelopment ◽

Analysis Method ◽

Output Variable ◽

Performance Levels ◽

Public Firms ◽

Debt Capital ◽

Input Variables

This study aims to determine the efficiency levels of cigarettes industry in Indonesia. The analysis tools used in this study is the DEA (Data Envelopment Analysis) method of analysis. Expecially for the “Go Public” firms those are PT BAT Indonesia, PT Bentoel, PT Gudang Garam, PT HM Sampoerna. The research, used secondary data, from the Indonesian Capital Market Directory year 2006 - 2008. Variables used in the study consist of four input variables and two output variables. Its input variables consist of labor, Debt, Capital, and Total Asset, whiles its output variable consist of Net Sales and Gross Profit. The research results show that there only two companies that consistent to maintained the level of efficiency of 100% during the study, namely PT BAT Indonesia and PT HM Sampoerna. Meanwhile, two other companies show their performance levels efficiency have not stabillized during the study, namely PT Bentoel and PT Gudang Garam.

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ANALISIS EFISIENSI INDUSTRI ROKOK DI INDONESIA DENGAN MENGGUNAKAN METODE DEA (DATA ENVELOPMENT ANALYSIS) TAHUN 2006 - 2008

Media Ekonomi ◽

10.25105/me.v19i2.830 ◽

2017 ◽

Vol 19 (2) ◽

pp. 73 ◽

Cited By ~ 1

Author(s):

Ida Ayu Puspitasari

Keyword(s):

Data Envelopment Analysis ◽

Capital Market ◽

Secondary Data ◽

Total Asset ◽

Data Envelopment ◽

Analysis Method ◽

Output Variable ◽

Public Firms ◽

Debt Capital ◽

Input Variables

This study aims to determine the efficiency levels of cigarettes industry inIndonesia. The analysis tools used in this study is the DEA (Data Envelopment Analysis)method of analysis. Expecially for the “Go Public” firms those are PT BAT Indonesia, PT Bentoel, PT Gudang Garam, PT HM Sampoerna. The research, used secondary data, from the Indonesian Capital Market Directory year 2006 - 2008. Variables used in the study consist of four input variables and two output variables. Its input variables consist of labor, Debt, Capital, and Total Asset, whiles its output variable consist of Net Sales and Gross Profit. The research results show that there only two companies that consistent to maintained the level of efficiency of 100% during the study, namely PT BAT Indonesia and PT HM Sampoerna. Meanwhile, two other companies show their performance levels efficiency have not stabillized during the study, namely PT Bentoel and PT Gudang Garam. Keywords : Efficiency, DEA, Cigarette Company, Labor, Debt, Capital, Total Asset, Net Sales, Gross Profit.

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ANALISIS EFISIENSI BANK UMUM SYARIAH DEVISA DI INDONESIA DENGAN METODE DATA ENVELOPMENT ANALYSIS STUDI PADA BANK MUAMALAT INDONESIA DAN BANK SYARIAH MANDIRI

MUQTASID Jurnal Ekonomi dan Perbankan Syariah ◽

10.18326/muqtasid.v4i1.1-25 ◽

2013 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Helmi Haris ◽

Nuning Sri Hastuti

Keyword(s):

Data Envelopment Analysis ◽

Commercial Bank ◽

Data Envelopment ◽

Islamic Banks ◽

Financial Ratio ◽

Operating Income ◽

Personnel Costs ◽

Input And Output ◽

Dea Method ◽

Input Variables

Performance is one of the indicators of efficiency in a firm including Islamic banks. Performance measurament commonly done by Islamic banks using financial ratio. However performance measurament by using financial ratio can’t show the condition of Islamic banks truthfully. Data Envelopment Analysis (DEA) method can overcome restrictiveness of performance measurament which able to handle many input and output. DEA method is a linier programming which aim to maximize input and output. This study aims to aware and analyze financial performance of Islamic commercial bank with DEA method in period 2008-2011. The sample of two Islamic commercial bank: Bank Muamalat Indonesia and Bank Syariah Mandiri. This study uses input variables consist of deposits, assets, and personnel costs as well as using a variable output which comprises the amount of financing and operating income. These results indicate that Islamic commercial bank foreign exchange continue to have 100 percentefficiency is a Bank Muamalat Indonesia over a period of observation, while Bank Syariah Mandiri has 100 percent efficiency in Maret 2008, September 2008, Desember 2008, Juni 2009, September 2009, Desember 2009, September 2010, Desember 2010, Maret 2011, Juni 2011, September 2011 dan Desember 2011

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ANALISIS EFISIENSI 7 ORGANISASI PENGELOLA ZAKAT (OPZ) NASIONAL MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss20206pp1178-1192 ◽

2020 ◽

Vol 7 (6) ◽

pp. 1178

Author(s):

Irma Faikhotul Hikmah ◽

Atina Shofawati

Keyword(s):

Data Envelopment Analysis ◽

Quantitative Study ◽

National Level ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Data Envelopment ◽

Research Model ◽

Dea Efficiency ◽

Production Approach

The purpose of this study was to analyze the efficiency level of the national Zakat Management Organization (OPZ) in Indonesia between 2016 and 2018. The sampling technique used was purposive sampling: the researcher took seven national level OPZ consisting of BAZNAS, Dompet Dhuafa, Rumah Zakat Indonesia, IZI, LAZISNU, Panti Yatim Indonesia Al Fajr and Dewan Da'wah Islamiyah Indonesia with the same variables and WTP (Fair without Exceptions) financial statements status from 2016 to 2018. This research is a Data Envelopement Analysis (DEA) non-parametric quantitative study using Banxia Frontier Analyst version 3.2.2 software. The data used was secondary data obtained from LAZNAS and BAZNAS official websites in Indonesia. The measurement of OPZ efficiency in this study was based on output orientation, while the research model used was the BCC model and the assumption used was VRS (Variable Return to Scale). The approach used was production and intermediation approach. The results of the study showed that in general, the level of efficiency in the intermediation approach was higher than the level of efficiency using the production approach. One DMU was found to be inefficient using intermediation approach while in the production approach, ten DMU were found inefficient. Keywords: Organisasi Pengelola Zakat (OPZ), Data Envelopment Analysis (DEA), efficiency, intermediation approach, production approach

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ANALISIS EFISIENSI PERUSAHAAN TEKSTIL GO PUBLIK DENGAN MENGGUNAKAN METODE: DATA ENVELOPMENT ANALYSIS/DEA TAHUN 2004 - 2008

Media Ekonomi ◽

10.25105/me.v18i2.2246 ◽

2017 ◽

Vol 18 (2) ◽

pp. 19

Author(s):

Astrid Maria Ester ◽

Siskha Merlin

Keyword(s):

Data Envelopment Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Data Envelopment ◽

Library Research ◽

Input Variables

This research aims is to find out the efficiency level in Go Public Textile Company in Indonesia. This research is conducted through library research. The method of this analysis is called DEA (Data Envelopment Analysis). The data used in the research is the secondary data which sources taken from Indonesia Stock Exchange in 2004 up to 2008. The variables used in this research consist of four input variables and two output variables. Input variable includes total assets, inventory, employees, and obligations, while output variables includes net sales and cost of good sold (COGS). The result of efficiency level examination to seven textile companies from 2004 up to 2008 shows that only two companies maintain consistently 100% of the efficiency level during a year research. Three companies show that their efficiency levels were having the increasing and decreasing period each year. Two last textile companies are claimed having an awful progress, since they never reach 100% efficiency during a year research. The most dominant input which influences the inefficiency on textile companies is the inventory

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