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., S., Adam, F., & Jajang W Mahri, A. (2019). The Efficiency of Zakat Institutions in Indonesia in 2012-2016. KnE Social Sciences, 3(13), 784–795. https://doi.org/10.18502/kss.v3i13.4247

https://doi.org/10.18502/kss.v3i13.4247

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  • F Adam
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  • A Jajang W Mahri
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Published Date

  • Mar 31, 2019

The Efficiency of Zakat Institutions in Indonesia in 2012-2016

KnE Social Sciences / The 2nd International Conference on Islamic Economics, Business, and Philanthropy (2nd ICIEBP) / Pages 784–795

Abstract

This study aims to determine the level of efficiency of the zakat institutions for the period 2012-2016 and find out the causes of its inefficiencies. This study uses financial report from five zakat institutions that are sampled, namely BAZNAS, Rumah Zakat, Dompet Dhuafa, PKPU, and Rumah Yatim. The research method used is descriptive meth with data envelopment analysis (DEA) technique, the novelty from this research is on the newest period of zakat institutin financial report and the object variable. Based on the results of research conducted it is known that in the period 2012-2016, zakat institutions conditions in indonesia were not yet fully efficient. There are four zakat institutions that experience efficiency, and there are 4 efficient zakat institutionss from 23 zakat institutions in general from 2012-2016, namely Rumah Zakat 2015, 2016 and also PKPU in 2012, 2016, the rest are 15 zakat institutions which are not yet fully efficient. The cause of the inefficiency in the zakat institutions was mainly due to the high operational costs incurred and the still low receipt of zakat funds obtained and the distribution of zakat funds were only used for the short term.


 


 


Keywords: Efficiency, Zakat Institution, Data Envelopment Analysis

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