Efficiency analysis of productive waqf management at Jogokariyan Mosque Yogyakarta

Abstract

Waqf plays an important role in promoting the welfare of society, especially in overcoming poverty and social inequality in Indonesia, a Muslim-majority country. This study aims to analyze the production efficiency of productive waqf management by Nazir in Jogokariyan Mosque Yogyakarta and identify problems in the management. The research method uses a quantitative approach with Data Envelopment Analysis (DEA) and Banxia Frontier Analyst software. Primary data comes from the Jogokariyan Mosque's finances managed by Nazhir waqf. The results showed that DMU 1 (lodging) achieved 100% efficiency in 2017, 2018, and 2019. DMU 2 (rice fields) achieved 100% efficiency from 2017 to 2023. Efforts to improve the efficiency of DMU 1 involve successively reducing the input variables of employee salaries (10.42%, 14.30%) in 2020-2021, and employee salary costs and operating costs in 2022 (14.19%, 4.35%). However, revenue and profit outputs need to be improved (27.94%, 32.45%) in 2020, (26.27%, 30.70%) in 2021, and (25.71%, 30.45%) in 2022. DMU 2 does not require efficiency improvement as it reached 100% from 2017 to 2022.