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Title: Analisis efisiensi Badan Amil Zakat Nasional (Baznas) dalam mengelola dana zakat dengan metode Data Envelopment Analysis (Dea)
Authors: Afni Afida
Advisors: Khusardanta
Keywords: National Amil Zakat Agency, Data Envelopment Analysis (DEA)
Issue Date: 18-May-2017
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017
Abstract: This study aims to determine the efficiency level of National Amil Zakat Agency (BAZNAS) in managing zakat funds in the period 2011-2015 using Data Envelopment Analysis (DEA) method with production approach. The author uses the non-parametric quantitative method and collects the data by means of documentation. The type of data used is secondary data in the form of annual financial statements BAZNAS period 2011-2015. There are two variables used in this research are the input and output variables. The input variables used are total assets, and operational costs, while the output variables are the receipt of zakat funds and the distribution of zakat funds. Based on the results of research that has been done with DEA method obtained the result that BAZNAS experience efficiency in 2011, 2012 and 2014 that is equal to 100%, while in 2013 and 2015 experiencing inefficiency that is year 2013 equal to 97, 04% and year 2015 equal to 95,00 %. Inefficiency does not occur in 2011, 2012 and 2014 because the efficiency value in these three years reaches a relative maximum whereas in 2013 and 2015 actual and target values are not appropriate. In 2013 the input variables are inefficient because they are not in accordance with the DEA calculation targets, namely total assets and operational costs. While the inefficiency of output variable is zakat acceptance. Whereas in 2015 the two input variables experienced inefficiency and inefficiency of output variables are the distribution of zakat. Inefficiencies can be overcome by setting targets according to the amount set in the DEA's efficiency calculations. Researchers suggest that BAZNAS should pay attention to what factors are causing inefficiency, so as to improve efficiency levels in the next year, and improve performance even better.
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