Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis

Main Authors: Zahra, Aulia, Harto, Prayogo P., Bisyri ASH, Ahmad
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: SEKOLAH TINGGI EKONOMI ISLAM SEBI , 2019
Online Access: http://jurnal.sebi.ac.id/index.php/jaki/article/view/28
http://jurnal.sebi.ac.id/index.php/jaki/article/view/28/27
ctrlnum article-28
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis</title><creator>Zahra, Aulia</creator><creator>Harto, Prayogo P.</creator><creator>Bisyri ASH, Ahmad</creator><description lang="en-US">This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).</description><publisher lang="en-US">SEKOLAH TINGGI EKONOMI ISLAM SEBI</publisher><contributor lang="en-US"/><date>2019-03-06</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.sebi.ac.id/index.php/jaki/article/view/28</identifier><source lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN ISLAM; Vol 4, No 1 (2016); 25-44</source><source>25493876</source><source>23382783</source><language>eng</language><relation>http://jurnal.sebi.ac.id/index.php/jaki/article/view/28/27</relation><rights lang="en-US">Copyright (c) 2019 JURNAL AKUNTANSI DAN KEUANGAN ISLAM</rights><recordID>article-28</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Zahra, Aulia
Harto, Prayogo P.
Bisyri ASH, Ahmad
title Pengukuran Efisiensi Organisasi Pengelola Zakat Dengan Metode Data Envelopment Analysis
publisher SEKOLAH TINGGI EKONOMI ISLAM SEBI
publishDate 2019
url http://jurnal.sebi.ac.id/index.php/jaki/article/view/28
http://jurnal.sebi.ac.id/index.php/jaki/article/view/28/27
contents This study aims to determine the level of efficiency of Zakat Management Organization period 2012-2014 using Data Envelopment Analysis (DEA) method with the production approach. Data Envelopment Analysis (DEA) is a non-parametric method used to measure the efficiency level of Decision Making Units (DMU). This method measures the ratio between output and input which are compared between the studied Zakat Management Organization. Output variables used are fund collected and channeled fund. While input variables used are personnel costs, socialization costs, and other operational costs. The results of this study show that the efficiency of Zakat Management Organization in the year 2013 is still better than in 2012 and 2014, both technically (93,50%), scale (73,28%), and overall (70,54%). Calculation of 7 Zakat Management Organization in 2013 with the assumption of Constant Return to Scale (CRS), shows only 3 Zakat Management Organization efficient, that is YBM BRI, BSM Ummat, and BAMUIS BNI. The main cause of inefficiency from the output oriented measures is channeled fund and fund collected, which is equal 49,23% and 48,13%. While the input oriented measures states that the source of inefficiency is the personnel costs (33,42%), the socialization costs (33,72%), and the cost of other operational (32,29%).
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institution SEKOLAH TINGGI EKONOMI ISLAM SEBI (STEI SEBI)
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repository_id 3934
subject_area Accounting/Akuntansi
Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
Islam and Economics/Islam dan Ilmu Ekonomi
Auditing/Audit Keuangan, Pemeriksaan Keuangan
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