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Title: Analisis efisiensi Badan Amil Zakat Nasional (Baznas) dalam mengelola dana zakat periode 2012-2016
Authors: Iqbal Syafei
Advisors: Burhanuddin Yusuf
Tini Anggraeni
Keywords: total assets;BAZNAS;efficiency;zakat;costs;promotion
Issue Date: 10-Oct-2017
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017
Abstract: This study aims to analyze the effect of total assets, promotion and documentation costs, official travel expenses, zakat fund receipts and zakat fund distribution to the efficiency level of Badan Amil Zakat Nasional (BAZNAS) in Managing Zakat Funds during 2012 to 2016 using quantitative non- Parametric Data Envelopment Analysis (DEA) approaches production and collects data by documentation method. The type of data used in this study is secondary data in the form of annual financial statements BAZNAS period 2012 to 2016. DEA non parametric method uses two variables namely input variables and output variables. The input variables used in this study are total assets, promotion and documentation costs, and official travel costs, while for the output variables are zakat fund receipts and zakat fund disbursement. Based on the results of the research that has been done using the DEA method, it is found that BAZNAS experienced efficiency in 2012, 2013 and 2014 with an efficiency score of 100.00%, while in 2015 and 2016 BAZNAS experienced inefficiency that is in 2015 with an efficiency score of 79.16% 2016 with an efficiency score of 98.72%. Inefficiency does not occur in 2012, 2013 and 2014 because the efficiency value in those three years has reached a relative maximum whereas in 2015 and 2016 actual and target values are not suitable or unbalanced. By 2015 the input variables are inefficient because they do not fit the DEA calculation targets, which are total assets, promotion and documentation costs, and official travel expenses. The output variable that experienced inefsien in 2015 is the distribution of zakat. While in the year 2016 the three input variables experienced inefficiency and one variable output of the distribution of zakat funds. Inefficiencies can be overcome by adjusting between the target and actual targets set by DEA calculations. According to BAZNAS researchers should be able to pay attention to what factors could be the cause of inefficiency, so as to improve the efficiency level in the next year and can improve BAZNAS performance for the better.
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