The Efficiency of Zakat Management Organizations in Indonesia: Data Envelopment Analysis Approach

Safaah Restuning Hayati, Syah Amelia Manggala Putri

Abstract


Abstract

Efficiency can be defined as the ratio between output and input. A company is said to be efficient if it can produce greater output when compared to other companies that use the same amount of input. Or produce the same amount of output, but the number of inputs used is less compared to other company inputs. This study aims to analyze the efficiency of Zakat Management Organizations (ZMO) in Indonesia and to find sources of inefficiency of Zakat Management Organizations (ZMO). The method used is Data Envelopment Analysis (DEA) using software called Banxia Frontier Analyst (BFA). The analysis concluded that based on CRS assumptions, there were 7 DMUs that had achieved efficiency with a score of 100%. The seven DMUs are BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018 and Yatim Mandiri 2016. Meanwhile, with the assumption of VRS, there are 9 efficient DMUs namely BAZNAS 2015, BAZNAS 2018, PKPU 2015, PKPU 2015 2016, Rumah Zakat 2015, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018, and Yatim Mandiri 2016. Sources of inefficiency in the Organization of Zakat Management (ZMO) are inputs or costs, including personnel costs, socialization costs, and other operational costs. This has implications for the organization's ability to optimally combine existing resources to achieve maximum output. 

 

Abstrak

Efisiensi dapat didefinisikan sebagai perbandingan antara output dan input. Suatu Perusahaan dikatakan efisien jika dapat menghasilkan output yang lebih besar jika dibandingkan dengan perusahaan lain yang menggunakan jumlah input yang sama. Atau menghasilkan jumlah output yang sama, tetapi jumlah input yang digunakan lebih sedikit dibandingkan dengan input perusahaan lain. Penelitian ini bertujuan untuk menganalisis tingkat efisiensi Organisasi Pengelola Zakat (OPZ) di Indonesia dan untuk menemukan sumber inefisiensi Organisasi Pengelola Zakat (OPZ). Metode yang digunakan adalah Data Envelopment Analysis (DEA) dengan memakai sofware bernama Banxia Frontier Analyst (BFA). Hasil analisis menyimpulkan bahwa berdasarkan asumsi CRS, terdapat 7 DMU yang sudah mencapai efisiensi dengan skor 100%. Ketujuh DMU tersebut adalah BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018 dan Yatim Mandiri 2016. Sedangkan dengan asumsi VRS, terdapat 9 DMU yang efisien yaitu BAZNAS 2015, BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2015, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018, dan Yatim Mandiri 2016. Sumber penyebab inefisiensi Organisasi Pengelola Zakat (OPZ) adalah input atau biaya-biaya, meliputi biaya personalia, biaya sosialisasi, dan biaya operasional lainnya. Hal ini berimplikasi pada kemampuan organisasi dalam mengkombinasikan sumber daya yang ada secara optimal untuk mencapai output secara maksimal.


Keywords


efficiency; zakat management organization; data envelopment analysis (DEA)

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DOI: https://doi.org/10.18326/muqtasid.v10i2.95-106

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