Abstract
This study aims to determine the efficiency level of management of zakat funds at the National Zakat Amil Agency (BAZNAS). The author uses the quantitative non-parametric Data Envelopment Analysis (DEA) method. Total assets, promotion, and documentation costs, and official travel costs as input variables. Whereas the output variance consists of receiving zakat funds and distributing zakat funds. The results showed that BAZNAS experienced efficiency in 2012-2014 and 2017 with a score of 100%. Inefficiencies occurred in 2015 at 79.16% and in 2016 amounted to 98.72%. In 2015-2016, all input variables experienced inefficiency, while the output variable was the only inefficient distribution of zakat funds. In overcoming, inefficiencies can be adjusted between the target and actual quantities specified in the DEA calculation. The author recommends that BAZNAS pay attention to the causes of inefficiency so that it can improve performance better.
Highlights
This study aims to determine the level of efficiency of management of zakat funds at the National Zakat Amil Agency (BAZNAS)
This research is shown to determine the level of efficiency of the National Zakat Amil Agency (BAZNAS) and what variables affect the level of efficiency
Zakat management organizations can be said efficient if the efficiency value reaches 100% or equivalent 1
Summary
This study aims to determine the level of efficiency of management of zakat funds at the National Zakat Amil Agency (BAZNAS). In 2015-2016, all variable inputs use inefficiency, while the variable output is the only inefficient distribution of zakat funds. **** Implementasi Data Envelopment Analysis (DEA) dalam Mengukur Efisiensi Pengelolaan Dana Zakat. Pada tahun 20152016, semua variabel input mengalami inefisien, sedangkan variabel output hanya penyaluran dana zakat yang inefisien. Implementation of data envelopment analysis (DEA) in measuring the efficiency zakat fund management. In research entitled "Economic Estimation and Determinations of Zakat Potential in Indonesia" states that zakat can reduce the amount of poverty (Firdaus, Beik, & Irawan, 2012). The amount of potential zakat in Indonesia must be followed by the Organization Zakat Manager (OPZ) is optimal and efficient in collecting and distribution of zakat. For knowing the extent to which OPZ is able to collect and channel
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