Efisiensi Kinerja Lembaga Amil Zakat Dalam Mengelola Dana Dengan Metode DEA (Studi Pada Yayasan Dana Sosial al-Falah Surabaya)

Abstract

<jats:p>&lt;p&gt;&lt;em&gt;Efficiency is a parameter to measure the performance of companies and organizations. As an institution in charge of managing the funds of the people, this institution need for special attention, it use to see the professionalism of these institutions manage ZIS fund. This study aims to determine the efficiency of the management of zakat, donation and sadaqah (ZIS) at amil zakat Yayasan Dana Sosial Al - Falah (YDSF) Surabaya by using descriptive quantitative approach. The technique of collecting data in the form of documentation and interviews, using secondary data in the form of financial statements institute period 2015 - 2017. The data analysis technique uses data envelopment analysis (DEA) with the production approach, the orientation of the input and output. Input variables include total assets and operating costs, while the output variable includes the amount of ZIS funds collected and distributed, using the assumption of a variable return to scale (VRS). &lt;/em&gt;&lt;em&gt;The results showed that the production approach Yayasan Dana Sosial Al - Falah (YDSF) had maximum efficiency with a value of 100 percent or 1, in the period 2015, 2016 and 2017. Based on these results mean Yayasan Dana Sosial Al - Falah (YDSF) has reached optimal performance in managing ZIS, it proved by using input and output which is in accordance with the actual value and the target at the measurement Data envelopment analysis (DEA). &lt;/em&gt;&lt;em&gt;&lt;/em&gt;&lt;/p&gt;</jats:p>

The Efficiency and Effectiveness of The Distribution of Zakat Funds in Yogyakarta 's Baznas

“…Efficient processing of funds will impact the increasing the allocation of the number of zakat funds to mustahik. This is confirmed by the view expressed by Rusmini & Aji (2019) who said that if the amil zakat institution is still not optimal in using its operational costs, it will result in a reduction in the distribution of zakat funds to the mustahik (Rusmini & Aji, 2019). Therefore, it is necessary to improve the amil zakat institution in controlling zakat management.…”

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

“…One of the parameters used to measure a company's performance or organization is measuring its efficiency by measuring the organization's financial activities (Rusmini & Aji, 2019). Efforts to increase efficiency are associated with lower costs of obtaining a particular result or certain costs of obtaining a higher yield (Nurhasanah & Lubis, 2019).…”

“…Efforts to increase efficiency are associated with lower costs of obtaining a particular result or certain costs of obtaining a higher yield (Nurhasanah & Lubis, 2019). If the zakat management organization can manage the smallest possible costs to produce an optimal program, the organization can be said to be efficient (Rusmini & Aji, 2019).…”

Measurement of Efficiency and Effectiveness of Zakat Management in the National Board of Zakat (Baznas) West Java

“…One of the parameters used to measure a company's performance or organization is measuring its efficiency by measuring the organization's financial activities (Rusmini and Aji, 2019). Efforts to increase efficiency are associated with lower costs of obtaining a particular result or certain costs of obtaining a higher yield (Nurhasanah and Lubis, 2019).…”

“…Efforts to increase efficiency are associated with lower costs of obtaining a particular result or certain costs of obtaining a higher yield (Nurhasanah and Lubis, 2019). If the zakat management organization can manage the smallest possible costs to produce an optimal program, the organization can be said to be efficient (Rusmini and Aji, 2019).…”