Managing Zakat Funds Using the DEA Method: Baznas Sumut Efficiency Analysis
Abstract
This study aims to determine the efficiency level of the North Sumatra National Amil Zakat Agency (BAZNAS) in managing zakat funds for the period 2018 to 2022 using the Data Envelopment Analysis (DEA) method with a production approach. The research method uses non-parametric quantitative and collects data by means of documentation. The type of data used is secondary data in the form of financial report data from BAZNAS North Sumatra for the period 2018 to 2022. There are two variables in this study, namely input and output variables. The input variables used are accumulated funds, fixed assets, managed assets, and amiil salaries. While the output variable consists of channeled funds and operational costs. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, it was found that BAZNAS North Sumatra managed zakat for the 2018 to 2022 period: In 2018, 2019, and 2020 there were inefficiencies. that is, with numbers 90.29% (2018), 77.37% (2019), and 64.49% (2020). Inefficiency occurs because the actual value is not equal to the target value set by the DEA. Meanwhile, in 2021 and 2022 BAZNAS North Sumatra will be efficient. Because the actual value is the same as the target value determined by the DEA.
Downloads
References
Adilla, N., Nasution, Y., & Sugianto, S. (2021). The Influence of Religiousity and Income on Zakat Awareness and Interest in Paying Zakat. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 4(1), 62-76. https://doi.org/10.31538/iijse.v4i1.1387
Admin. (2023). “Apresiasi Peran Baznas di Sumut, Gubernur Edy Rahmayadi Dorong Upaya Perwujudan Masyarakat Mandiri Melalui Zakat”. Pemerintah Provinsi Sumatera Utara.
Akbar, Nasher. (2009). “Analisis Efisiensi Organisasi Pengelola Zakat Nasional Dengan Pendekatan Data”. Islamic Finance & Business Review, 4(2): 760–84.
Alfina, Refia, en Purnama Putra. (2021). “Analisis Kinerja Keuangan Lembaga Amil Zakat Dengan Metode Data Envelopment Analysis (DEA) (Studi pada Lembaga Amil Zakat Dompet Dhuafa Republika)”. Lembaga Penelitian dan Pengabdian Masyakat Universitas Islam “45” Bekasi 18(1): 10 21.
Aslami, Nuri, Andri Soemitra, en Zuhrinal M Nawawi. (2023). “Pengukuran Kinerja Islami Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumut Dengan Menggunakan Pendekatan Maslahah Performa (MaP)”. Mumtaz : Jurnal Ekonomi dan Bisnis Islam 2, 27–43.
Atiya, Nikmatul et al. (2020). “A Techno-Efficiency Analysis of Zakat Institutions in Indonesia”. International Journal of Zakat 5(3): 30–43.
Azizah, Nur, Encep Abdul Rojak, en Akhmad Yusuf. (2020). “Efisiensi Penerimaan Dana Zakat BAZNAS Provinsi Jawa Barat dengan Metode Data Envelopment Analysis ( DEA )”. Bandung Conference Series: Sharia Economic Law: 2016–21.
Budiantoro, Risanda A, Faishol Luthfi, en Sri Herianingrum. (2018). “Measuring the Efficiency of BAZNAS in Managing Zakat Funds with Stochastic Frontier Approach Analysis, 2002–2016”. International Journal of Zakat, 3(1), 89–107.
Degely, Joana Rosie Shabatiny, en Imelda Dian Rahmawati. (2023). “Analysis of the Role of Muhammadiyah Zakat Infaq and Sadaqah Institutions in the Efficiency of Productive Zakat Fund Management Using the Data Envelopment Analysis (DEA) Approach”. Indonesian Journal of Islamic Studies, 11, 1–12.
Djaghballou, Chams-Eddine, Mohamed Djaghballou, Larbani Mousa, en Azhar Mohamad. (2019). “Efficiency and productivity performance of zakat funds in Algeria”. International Journal of Islamic and Middle Eastern Finance and Management, 11, 30–31.
Fahmi, Much Maftuhul, en Indah Yuliana. (2019). “Mengukur Efisiensi Kinerja Keuangan Badan Amil Zakat Nasional (Baznas ): Pendekatan Metode Data Envelopment Analysis (DEA)”. Jurnal Raden Fatah, 5(2), 125–40.
Firdaus, Nadhifah Salsabila, Radia Purbayati, en Iwan Setiawan. (2022). “Analisis Efisiensi Pengelolaan Zakat dengan Metode Super Efisiensi Data Envelopment Analysis (DEA) pada LAZ Mizan Amanah”. Journal of Applied Islamic Economics and Finance, 2(2), 379–86.
Hatta, Mohammad. (2023). “Baznas Provinsi Sumut Dapat Opini WTP, Bukti Pengelolaan Uang Umat Sesuai Azas”. waspada.id.
Iman, E. A., D. H. Setyowati, en Setiawan. (2018). “Penurunan Persentase Kemiskinan Sebagai Dampak Kinerja Keuangan Organisasi Pengelola Zakat di Indonesia.” In Prosiding Industrial Research Workshop and National Seminar, 9, 728–36.
M Hafiz, YSJ Nasution. (2023). “Analisis Model Pengelolaan Zakat , Infaq dan Shadaqah pada Lembaga Zakat Al-Washliyah ( LAZWASHAL )”. 9(1), 1034–43.
Ningsih, Sri Wahyuni, en Indah Yuliana. (2023). “Analysis of Financial Performance Efficiency at the National Amil Zakat Agency (BAZNAS) East Java Province 2018-2020 Period Using Data Envelopment Analysis and the National Zakat Index”. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 5(1), 142–52.
Nurhasanah, Siti, en Deni Lubis. (2017). “Efisiensi Kinerja Baznas Bogor Dan Sukabumi : Pendekatan Data Envelopment Analysis”. Jurnal Akuntansi dan Keuangan Islam 5(2), 101–20.
Parisi, Salman Al. (2017). “Tingkat Efisiensi Dan Produktivitas Lembaga Zakat Di Indonesia”. Esensi: Jurnal Bisnis dan Manajemen 7(September 2016), 63–72.
Pujianto, Bunga Larasati, en Kristianingsih. (2020). “Analisis Program Layanan Zakat Digital terhadap Penerimaan Zakat dengan Pendekatan Data Envelopment Analysist (DEA) pada Badan Amil Zakat Nasional”. Journal of Applied Islamic Economics and Finance 1(1), 15–22.
Rusydiana. (2013). Mengukur Tingkat Efisiensi Dengan Data Envelopment Analysis. Bogor: SMART Publishing.
Rusydiana, Aam Slamet, en Salman Al-farisi. (2016). “The Efficiency Of Zakah Institutions Using Data Envelopment Analysis”. Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) 8 (July), 213–26.
Sardini, Syafira, en Imsar Imsar. (2022). “Peran Pendistribusian Zakat Produktif Dalam Upaya Pemberdayaan Ekonomi Mustahik Di Baznas Provinsi Sumatera Utara”. CERMIN: Jurnal Penelitian, 6(1), 64.
Siregar, Saparuddin. (2016). “Problematika Fundrising Zakat (Studi Kasus BAZNAS Se Sumatera Utara)”. (1), 1–23.
Susilowati, en Indah. (2004). Modul Perkuliahan: Pengukuran Efisiensi melalui Data Envelopment (DEA). Semarang: FEUNDIP.
Syaifuddin, Tsalis. (2019). “Implementation of data envelopment analysis (DEA) in measuring the efficiency zakat fund management”. Indonesian Journal of Islamic Economics Research, 1(1), 50–57.
Zainuddin, Moch. (2021). “Efisiensi Pengelolaan Dana Ziswaf Pada Lembaga Sosial Pesantren Tebuireng (LSPT) Jombang dengan Menggunakan Data Envelopment Analysis”. Al-Muraqabah: Journal of Management and Sharia Business, 1(2), 110–29.
Copyright (c) 2023 Ferry Dermawan, Yenni Samri Juliaty Nasution, Hendra Harmain
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
