Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences

Al-Ayubi, Solahuddin; Ascarya, _; Possumah, Bayu Taufiq

doi:10.37706/ijaz.v3i1.66

Cited by 31 publications

(47 citation statements)

References 5 publications

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“…The high use of socialization costs is the main cause of inefficiency from the input side. The same results were also found by Al-Ayubi et al (2018) and Parisi (2017) which measure efficiency in different periods and samples that it is necessary to reduce the cost of socialization. On the other hand, socialization is one of the priority solutions to zakat problems as shown by Afriadi and Sanrego (2016).…”

Section: Discussionsupporting

confidence: 73%

Techno-Efficiency Analysis of Zakat Institutions in Indonesia

Atiya

Widiastuti

Cahyono

et al. 2020

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Zakat institutions play an important role in managing zakat effectively and efficiently as described in Law no. 23 of year 2011. This study aims to analyze the efficiency of zakat institutions in Indonesia and determine the best ranking of the units observed. This study uses a descriptive quantitative approach with the Super Efficiency Analysis technique Data Envelopment Analysis (DEA). The study objects are BAZNAS, Rumah Zakat, Dompet Dhuafa, and YBM PLN with the 2016-2018 observation period. Personnel costs, operational costs and socialization costs are input variables. While the output variables used are the amount of zakat collection and the amount of zakat distribution. The results of super-efficiency measurement show that the 3 best DMU rankings were achieved by YBM PLN 2016, BAZNAS 2018 and BAZNAS 2017. While the other 9 DMUs were inefficient. Inefficiency is due to the not optimal amount of zakat collected and distributed and the high use of socialization costs. The variable of the amount of zakat collected is the most sensitive variable to the value of efficiency. To achieve performance efficiency, technology can be utilized to improve input and output. This research can be used as an evaluation material for zakat institutions to optimize efficiency.

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Section: Discussionsupporting

confidence: 73%

Techno-Efficiency Analysis of Zakat Institutions in Indonesia

Atiya

Widiastuti

Cahyono

et al. 2020

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“…Pada penelitian Iskandar 7 , Afida 8 , Ivonella 9 , Lestari 10 mempunyai kesamaan dengan penelitian ini yaitu menggunakan satu lembaga zakat dan mempunyai tingkat inefisien pada lembaga yang diteliti. Sedangkan pada penelitian Akbar 11 , Norazlina Abd Wahab dan Abdul Rahim Abdul Rahman 12 , Kadry 13 , Wiharyono 14 , Al Parisi 15 , Kurniawan 16 , Al-Ayubi, dkk 17 menggunakan beberapa lembaga oragnisasi pengelola zakat dengan menggunakan asumsi CRS (Constant Return to Scale) dn Jurnal Baabu Al-ilmi Volume 6 No. 1 April Tahun 2021 | 51 VRS (Variable Return to Scale) dengan hasil ada yang mengalami efisien dan mengalami inefisien dikarenakan nilai aktual tidak sama dengan nilai target yang ditetapkan oleh DEA.…”

Section: A Pendahuluanunclassified

Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) Rumah Zakat Indonesia dengan Metode Data Envelopment Analysis (DEA)

Sidang

Feriyanto

2021

BAI

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Poverty in Indonesia is a very difficult problem to overcome. Therefore, one of the efforts to overcome poverty is the empowerment of the potential for zakat, infaq and alms (ZIS). However, the implementation of receipt and distribution of ZIS is still not optimal. This study aims to measure the level of efficiency of the financial performance of the Zakat Management Organization (OPZ), namely the National Zakat Management Organization (LAZ). The population in this study is the national level Indonesian Zakat House for the period 2010-2019. The factors that cause the Indonesian Zakat House to experience inefficiency as well as the policies that will be carried out by the government and the Indonesian Zakat House to improve performance or better governance. The analytical tool used non-parametric quantitative methods, namely Data Envelment Analysis (DEA) with a production approach using DEAP 2.1 software. The type of data used is secondary data in the form of financial statements of the Indonesian Zakat House for the period 2010-2019. There are two variables used in this study, namely the input variable and the output variable. The input variables in this study were operational costs, personnel costs and socialization costs, and total assets, while the output variables in this study were total ZIS funds received and ZIS funds disbursement. This study uses 2 assumptions, namely Constant Return to Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research carried out with the Data Envelopment Analysis (DEA) method, it was found that the performance of Rumah Zakat Indonesia experienced efficiency in 2010, 2011, 2012, 2013, 2014, 2017, 2018 and 2019, namely 100% and Rumah Zakat Indonesia experienced inefficiency, namely in 2015 amounting to 98.1% and in 2016 amounting to 99.5%. Efficiency occurs because the actual value is not the same as the target value set by the DEA.

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“…Firstly, motive non-profit organizations such as the Zakat Management Unit (LAZ) lack a qualified performance measure (Kaplan 2001), which encourages researchers to look further the accuracy of the performance measures that have been used. Second, the existing research has mostly referred to the efficiency of institutional management (Ahmad & Main, 2014;Mubtadi & Susilowati, 2018;Al-Ayubi & Possumah, 2018;Rustyani & Rosyidi 2018;Risanda et. Al., 2018).…”

Section: Institutionalmentioning

confidence: 99%

“…Measures: Distribution Efficiency (Mubtadi & Susilowati, 2018;Al-Ayubi et al, 2018;Rustyani & Rosyidi, 2018), technical efficiency (Risanda et. Al., 2018;Al-Ayubi et al (2018) and Measures of productivity by Rustyani & Rosyidi (2018).…”

Section: Amil Zakat Performancementioning

confidence: 99%

“…From several performance alternatives from previous research (Ahmad & Main, 2014;Mubtadi & Susilowati, 2018;Al-Ayubi & Possumah, 2018;Rustyani & Rosyidi 2018;Risanda et. Al., 2018) such as Zakat Collection, Zakat Distribution, Zakat Recipients , Total Asset and the efficiency of Zakat collection is an alternative to the main performance measures because it is able to describe the maximum amount of zakat institution efforts to collect as much zakat as possible.…”

Section: Previous Researchmentioning

confidence: 99%

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The Factors that Affect the Performance of Amil

Hizazi

Putra²

2020

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We investigate the effect o amil fund, size of amil zakat (LAZ) and number of office to financial performance measured by fund collected. We run OLS with 41 observations from 10 amil Zakat (LAZ) from the year 2010 – 2019 with pool data. We find evidence that the increase of Amil would increase financial performance of amil zakat, however size of amil zakat only has marginal effect to financial performance of amil zakat. While number of offices doesn’t have effect to financial performance. Keywords : FInacial performance, Amil fund, size of LAZ and number of office.

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Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences

Cited by 31 publications

References 5 publications

Techno-Efficiency Analysis of Zakat Institutions in Indonesia

Techno-Efficiency Analysis of Zakat Institutions in Indonesia

Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) Rumah Zakat Indonesia dengan Metode Data Envelopment Analysis (DEA)

The Factors that Affect the Performance of Amil

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