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

JURNAL AKUNTANSI DAN KEUANGAN ISLAM Pub Date : 2023-04-30 DOI:10.35836/jakis.v11i1.456

Muhammad Yusuf Fakhri, Efri Syamsul Bahri, M. Wulan

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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

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2017-2021年印尼天课机构效率:数据包络分析的应用

本研究的目的是衡量国家阿米尔天课机构(LAZNAS)在分配有效性和基金管理效率方面的财务绩效。本研究方法采用定量与描述性相结合的方法。本研究使用来自LAZNAS网站的二手数据。有目的抽样收集数据的技术，即;LAZNAS，可以在网站上发布2017-2021年的财务报表数据。运用分配回收比(ACR)方法分析财务绩效的有效性。然后，效率方面采用数据包络分析(DEA)方法。有效性部分的财务绩效测量结果显示，高效类别中的6个LAZNAS为;Dompet Dhuafa, Griya Yatim &Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim和Rumah Zakat。然后，爱资哈尔和LAZISMU在2017-2021年期间显示了有效类别。在效率测量方面，LAZISNU已经提供了效率。其他LAZNAS在2017-2021年期间仍然存在效率低下的问题

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JURNAL AKUNTANSI DAN KEUANGAN ISLAM

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