扎卡特资金管理的绩效和效率分析:兹纳斯日惹2018年研究

Nurfadilah Maulana S
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引用次数: 0

摘要

本研究分析了BAZNAS日惹机构作为中央机构协调者收集天课基金的绩效和效率,该机构必须具有良好和高效的绩效。本研究通过国家天课指数(NZI)中的制度指标和天课接受者的影响来衡量天课机构的绩效,并使用数据包络分析(DEA)方法来衡量效率。本研究使用的样本是2015-2018年经审计的财务年度报告。根据绩效分析的结果,BAZNAS日惹的指数值为0.433,将天课机构的绩效归类为“足够好”,2015年,2017年和2018年的效率分析结果为100%,随后在2016年仅达到97%的效率和3%的效率是低效的。因此,本研究的结果可以为BAZNAS日惹提供参考,进一步改善效率较低的绩效,并保持最大的绩效,以保持日惹政府和人民委托的收集天课基金的机构的中心协调者。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS KINERJA DAN EFISIENSI PENGELOLAAN DANA ZAKAT: STUDI BAZNAS YOGYAKARTA PERIODE 2015-2018
This research to analyze the performance and efficiency of the institution BAZNAS Yogyakarta as a central institution coordinator gathering Zakat fund that must have a good and efficient performance. This research measures the performance of the Zakat agency through institutional indicators and the impact of the recipient of Zakat from the National Zakat Index (NZI), and measures the efficiency using the method Data Envelopment analysis (DEA). The sample used in this study is the audited financial annual report of 2015-2018. Based on the results of performance analysis, BAZNAS Yogyakarta has an index value of 0.433, which classifies the performance of the Zakat agency as "good enough ", the results of the efficiency analysis of 100% in the year 2015, 2017 and 2018, subsequently in 2016 only achieve efficiency of 97% and 3% that is inefficient. So the results of this research can be a reference for BAZNAS Yogyakarta further improve performance that is still less efficient and maintain the maximum performance to remain the center coordinator of the institution gathering Zakat fund that is entrusted by the Government and people of Yogyakarta.
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