Analisis Efisiensi Organisasi Pengelola Zakat Nasional dengan Pendekatan Data Envelopment Analysis (DEA)

Rahmawati, Desy and -, Drs. M. Farid Wajdi, MM., Ph.D and -, Dr. Muzakar Isa, SE., M.Si (2020) Analisis Efisiensi Organisasi Pengelola Zakat Nasional dengan Pendekatan Data Envelopment Analysis (DEA). Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this paper is to analysis the efficiency of National Zakat Institutions during period of 2014 to 2017. Using Data Envelopment Analysis (DEA) technique with production and intermediation approach. This research is descriptive study with quantitative method. The subject of this study is National Zakat Institutions with purposive sampling technique. From 26 OPZs that have been legalized by the goverment and recommended by Dirjen Pajak, eight OPZs are chosen according to the sample criteria, namely Badan Amil Zakat Nasional, Rumah Zakat, Daarut Tauhid, Dompet Dhuafa Republika, Yatim Mandiri Surabaya, Dewan Dakwah Islamiyah, Baitul Maal Muamalat, and Baitul Maal Hidayatullah. This study uses secondary data in the form of annual financial reports from 2014 to 2017 period. The data in this study is collected by documentation method, and the analysis tool use Data Envelopment Analysis (DEA) with production and intermediation approachs and Constant Return to Scale (CRS) assumption. The results show that the National Zakat Institutions efficiency level is fluctuated during 2014 to 2017. Futhermore, the results also show the National Zakat Institutions with the highest efficiency score during 2014 to 2017 based on efficiency measurement of production approach is Dompet Dhaufa Republika, whereas the lowest level of efficiency is Baitul Maal Muamalat. The result of measurement with intermediate approach during 2014-2017 shows that 6 from 7 National Zakat Institutions are 100% efficient, only Dompet Dhuafa Republika which is inefficient in 2015.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	Efisiensi, Organisasi Pengelola Zakat, Data Envelopment Analysis
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Pasca Sarjana > Magister Manajemen
Depositing User:	DESY RAHMAWATI
Date Deposited:	09 Nov 2020 02:53
Last Modified:	09 Nov 2020 02:53
URI:	http://eprints.ums.ac.id/id/eprint/86852

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