Analisis Efisiensi pada Lembaga Amil Zakat Nasional dengan Pertumbuhan Penghimpunan Zakat Terbaik

Nurul Alifiah Hasan, Rifqi Muhammad

Abstract


Purpose: This study analyzes the efficiency of one of the National Amil Zakat Institutions in Indonesia which is the zakat institution with the best zakat collection growth, namely Laznas PPPA Darul Qur'an Foundation. The purpose of this research is to assess the performance of a zakat institution in carrying out its role as a zakat manager.

Method: The type of research used is quantitative with a non-parametric approach. The research method in this study is the Data Envelopment Analysis (DEA) method.

Results: Based on the results of data processing in 2017-2020 Laznas PPPA Daarul Qur'an financial reports, these findings indicate that Laznas PPPA Daarul Qur'an experienced inefficiency in 2017 and 2018 with an inefficiency level of 95,63% in 2017 and there was an efficiency improvement with a score of 98.95% in 2018. Until finally in 2019 and 2020 Laznas PPPA Daarul Qur'an is at the optimal efficiency value of 100%.

Implication: The existence of this research is expected to provide an overview to the community, as well as a reference for other zakat management organizations in assessing the performance of a zakat institution.

Novelty: The previously inefficient conditions continue to be addressed by making various efforts through programs to maximize the management of zakat.


Keywords


efficiency; zakat; amil zakat institution

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References


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Subardi, H. M. P., Sukmadilaga, C., & Yuliafitri, I. (2020). Analisis Tingkat Efisiensi Badan Pengelola Zakat Di Tiga Negara Asean (Indonesia, Malaysia Dan Singapura). ISLAMICONOMIC: Jurnal Ekonomi Islam, 11(1), 55–76. https://doi.org/10.32678/ijei.v11i1.139

BAZNAS. (2022). Outlook Zakat Indonesia 2022. Puskas BAZNAS.

Burhanudin, M., & Indrarini, R. (2020). Efisiensi dan Efektivitas Lembaga Amil Zakat Nasional. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 3(2), 453–461. https://doi.org/10.36778/jesya.v3i2.221

Fathurrahman, A., & Hajar, I. (2019). Analisis Efisiensi Kinerja Lembaga Amil Zakat Di Indonesia. JES (Jurnal Ekonomi Syariah), 4(2), 117–128. https://doi.org/10.30736/jesa.v4i2.63

Hayati, S. R., & Putri, S. A. M. (2020). The Efficiency of Zakat Management Organizations in Indonesia: Data Envelopment Analysis Approach. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 10(2), 95–106. https://doi.org/10.18326/muqtasid.v10i2.95-106

Hikmah, I. F., & Shofawati, A. (2020). Analisis Efisiensi 7 Organisasi Pengelola Zakat (Opz) Nasional Menggunakan Data Envelopment Analysis (Dea). Jurnal Ekonomi Syariah Teori Dan Terapan, 7(6), 1178. https://doi.org/10.20473/vol7iss20206pp1178-1192

Rismayanti, Mardian, S., Kamal, M., & Pratiwi, R. (2021). Evaluating Efficiency of Zakah Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA). International Journal of Islamic Business and Economics (IJIBEC), 5(1), 16. https://doi.org/10.28918/ijibec.v5i1.2864

Rustyani, S., & Rosyidi, S. (2018). Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data Envelopment Analysis and the Malmquist Productivity Index. International Journal of Zakat, 3(3), 69–82. https://doi.org/10.37706/ijaz.v3i3.98

Sidang, N. K., & Feriyanto, N. (2021). Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) Rumah Zakat Indonesia dengan Metode Data Envelopment Analysis (DEA). Jurnal BAABU AL-ILMI: Ekonomi Dan Perbankan Syariah, 6(1), 48. https://doi.org/10.29300/ba.v6i1.4409

Subardi, H. M. P., Sukmadilaga, C., & Yuliafitri, I. (2020). Analisis Tingkat Efisiensi Badan Pengelola Zakat Di Tiga Negara Asean (Indonesia, Malaysia Dan Singapura). ISLAMICONOMIC: Jurnal Ekonomi Islam, 11(1), 55–76. https://doi.org/10.32678/ijei.v11i1.139




DOI: https://doi.org/10.18860/em.v14i1.17910

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