Download fulltext HTML
., 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

statistics

  • 339 Abstract Views
  • 368 PDF Views
  • 0 HTML Views

authors

  • Suhail .
    No author data available.
  • F Adam
    No author data available.
  • A Jajang W Mahri
    No author data available.

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

References
[1] Ahmad, I., & Ma;in, M. (2014). The Efficiency of Zakat Collection and Distribution: Evidance from Two Stage Analysis . Journal of Economic Cooperation and Development, 35, 3 (2014) , 133-170.


[2] Akbar , N. (2009). Analisis Efisiensi Organisasi Pengelola Zakat Nasional dengan Pendekatan Data Envelopment Analysis . Tazkia Islamic Finance and Business Review. Vol. 4 No. 2, 2009.


[3] Al-Fairis, S. (2017). Tingkat Efisiensi dan Produktivitas Lembaga Zakat di Indonesia. Jurnal Bisnis dan Manajemen Vol. 7 (1) April 2017, 63-72.


[4] Bader, , M., Mohamad, S., Ariff, M., & Hassan. (2008). Cost Revenue, and Profit Efficiency of Islamic versus Conventional Banks: International Evidance Using Data Envelopment Analysis. . Review of of Islamic Economics, Vol 15, No 2 2008.


[5] Herinza, R. (2013). Persepsi Ulama Terhadap Pelaksanaan Perbankan Syariah di Kabupaten Kudus. Universitas Negeri Semarang: Skripsi.


[6] Huston, S. J. (2010). Measuring financial literacy. Journal of Consumer Affairs, XLIV(2), 296-316.


[7] Ismal, R. (2011). Islamic Banking in Indonesia: Lesson Learned. Kertas Kerja dalam Multiyear Expert Meeting on Services, Development and Trade: The Regulatory and Institutional Dimension. United Nations Conference on Trade and Development (UNCTAD), (hal. 1-14). Geneva.


[8] Isnurhadi. (2014). Pentingnya Pemahaman Tentang Keuangan dan Perbankan Syariah dalam Rangka Mu’amalah yang Berdasarkan Syariah Islam. Orasi Ilmiah, 1-25.


[9] Kamarudin, e. (2008). Assessing Production Efficiency of Islamic Bank and Conventional Bank Isamic Windows in Malaysia. Intenational Journal of Bussiness and Management Research, Vol. 1 (1), No. 1 , 31-48.


[10] Lestari, A. (2015). Effisiensi Kinerja Keuangan Badan Amil Zakat Daerah (BAZDA): Pendekatan Data Envelopment Analysis (DEA). Jurnal Ekonomi dan Studi Pembangunan Vol. 16. No. 2, 2015, 177-187.


[11] Machmud, A., & Rukmana. (2010). Bank Syariah. Jakarta: Erlangga.


[12] Noor, A. H., & al., e. (2012). Efficiency of Islamic Intitution: Empirical Evidance of Zakat Organization Performance in Malaysia. Journal of Economics, Business and Management, Vol 3 No. 2.


[13] Noor, A., & et al. (2012). Assecing Performan of Nonprofit Organization: A Framework for Zakat Intitution . British Journal of Economics, Finance and Management Science, Vol. 5 (1).


[14] Noor, F. (2012). Preferensi Masyarakat Pesantren Terhadap Bank Syariah (Studi Kasus DKI Jakarta). TAZKIA Islamic Business and Finance Review, 65-79.


[15] Ozdemir, A. (2013). Integrating Analitytic Network Process and Data Envelopment Analysis for Efficiency Measurement of Turkish Commercial Bank. Bank and Bank System Vol. 8 Issue 2.


[16] Rusydiana, A. S., & dan Tim SMART Consulting. (2013). Mengukur Tingkat Efisiensi dengan Data Envelopment Analysis. Bogor: SMART Publising.


[17] Rusydiana, A. S., Maliha , H., & Al-Parisi, S. (2016). Efficiency Measurement of Zakat Intituion Program: Case Study Dompet Dhuafa Indonesia. International Jurnal of Islamic Business Ethics (IJIBE) Vol. I, No. 1, 28-43.


[18] Rusydiana, A., & Al-Farisi, S. (2016). The Efficiency of Zakah Intitution Using Data Envelopment Analysis. Juornal of Islamic Economic, Al-Iqtishad, Vol. 8 (2), July 2016, 213-226.


[19] Rusyidiana, A., & SmartConsulting, T. (2013). Mengukur Tingkat Efisiensi dengan Data Envelopment Analysis. Bogor: Smart Publising.


[20] Saaty, T. L., & Vergas, L. (2006). Decision Making with the Analitic Network Process. Economic, Political, Social and Technological Applications with Benefits, Opportunities, Costs and Risks. Springer. RWS Publication, Pittsburgh.


[21] Sahreki, Javad, N. D., & Ghasemi, M. A. (2012). Efficiency Evaluation Bank Sepah Branches in Sistan and Balachestan Province Using Data Envelopment Analysisi. Interdisciplinary Juornal of Conteporary Research in Business Vol. 4 No. 2 June 2012.


[22] Sari, M. D., Bahari, Z., & Hamat, Z. (2013). Perkembangan Perbanakn Syariah di Indonesia: Suatu Tinjauan. Jurnal Aplikasi Bisnis, III(2), 120-138.


[23] Tsolas, I., & Dimitris, I. (2012). Bank Branch Efficiency Evaluation by Mean of Least Absolute Deviation and DEA. Managerial Finance Vol. 38 No. 8, 2012.


[24] Wahab, N., & Rahman, A. (2012). Efficiency of Zakat Institutions in Malaysia: An Application of Data Envelopment Analysis. Journal of Economic Cooperation and Development, Vol. 33, No. 1, 2012, 95–112.


[25] Wahab, N., & Rahman, A. (2012). Productivity Growth of Zakat intitutions in Malasia, an Aplication of Data Envelopment Analysis. Emerald Grup Publising Limited, Studies in Economics and Finance Vol. 29 No. 3, 2012, 197-210.


[26] Wahab, N., Rahman, A., & Rahim , A. (2013). Determinants of Efficeiancy of Zakat Intituion in Malaysia: A Non-Parametric Approach. Asian Juornal of Business and Accounting 6 (2) 2013.


[27] Wahyuny, I. N. (2016). Efisiensi Organisasi Pengelola Zakat Nasional dengan Metode Data Enveloment Analysis. Journal of Islamic Economics Lariba (2016). Vol 2, Issue 1, 1-12.


[28] Zahra, A., Harto, P., & AS, A. (2016). Pengukuran Efisiensi Organisasi Pengelola Zakat dengan Metode Data Envelopment Analysis. Jurnal AKuntansi dan Keuangan Islam Vol. 4 No.1 , 25-44.