Open AccessPerformance Efficiency Of Zakat Management Organization (OPZ) In Indonesia
Author(s) -
Intan Manggala Wijayanti,
Mohamad Andri Ibrahim,
Eva Fauziah,
Dina Gustriana,
Nadya Fatimah Azzahra
Publication year - 2021
Publication title -
laa maisyir : jurnal ekonomi islam/laa maisyir: jurnal ekonomi islam
Language(s) - English
Resource type - Journals
eISSN - 2580-9512
pISSN - 2476-9371
DOI - 10.24252/lamaisyir.v8i2.24318
Subject(s) - inefficiency , receipt , business , data envelopment analysis , data collection , accounting , statistics , operations management , econometrics , mathematics , economics , microeconomics
This study aims to measure the efficiency level of OPZ performance in Indonesia from 2017 to 2019 period. This study employed non-parametric quantitative methods, and the technique of data collection was documentation which was collected from secondary data, including annual financial reports of BAZNAS, Rumah Zakat, Dompet Dhuafa, ACT, and PKPU for the period 2017-2019. There were two variables i.e. input and output variables. The input variable consists of total assets and operational costs, while the output variable is the receipt and the distribution of zakat funds. According to the analysis result using DEA method, it shows that the institutions with efficiency levels of 100% in 2017 were ACT, BAZNAS, and Dompet Dhuafa; Dompet Dhuafa and Rumah Zakat in 2018; and in 2019 were BAZNAS and Rumah Zakat. In 2018 and 2019, the efficiency values of ACT were relatively declined, while from 2017 to 2020 PKPU did not reach 100% or inefficiency. Inefficiency can be handled by setting targets according to the amount specified in the calculation of DEA scale efficiency.