Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis

Muhammad Yusuf Fakhri, Efri Syamsul Bahri, Mulyaning Wulan

Abstract


The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim &Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period.

Keywords


Performance; Amil Zakat Institution; Effectiveness; efficiency

Full Text:

PDF


DOI: https://doi.org/10.35836/jakis.v11i1.456

Article metrics

Abstract views : 383 | views : 142

Refbacks

  • There are currently no refbacks.




Copyright (c) 2023 Muhammad Yusuf Fakhri, Efri Syamsul Bahri, Mulyaning Wulan

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JAKIs was indexed by: