Analysis of Efficiency for Zakat Management Organization in Indonesia: A Comparison Study of Super Efficiency and Free Disposal Hull
DOI:
https://doi.org/10.21009/005.02.01Kata Kunci:
Efficiency, Free Disposal Hull, Super Efficiency, Zakat Management OrganizationAbstrak
Penelitian ini bertujuan untuk menganalisis tingkat efisiensi empat belas Organisasi Pengelola Zakat (OPZ) yang beroperasi di Indonesia. Pendekatan kuantitatif digunakan dengan membandingkan metode Free Disposal Hull (FDH) dan Super Efficiency (SE). Variabel input terdiri dari Socialization expense, Operational Expense, dan Salary Expense, sedangkan penghimpunan dana zakat dan penyaluran zakat merupakan variabel output. Temuan empiris menunjukkan bahwa ZMO Corp 4 merupakan lembaga dengan tingkat efisiensi tertinggi, baik dianalisis dengan metode FDH maupun Super Efficiency. OPZ yang dikelola oleh pemerintah adalah OPZ yang paling efisien dibandingkan dengan yang dikelola oleh grup swasta dan organisasi sosial. Tingkat Total Potential Importance (TPI) menunjukkan bahwa variabel output yang memerlukan penyesuaian paling signifikan adalah penyaluran zakat, yaitu 12,66%.
Referensi
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Amalia, N., & Widiastuti, T. (2020). Pengaruh Akuntabilitas, Transparansi, Dan Kualitas Pelayanan Terhadap Minat Muzaki Membayar Zakat. Jurnal Ekonomi Syariah Teori Dan Terapan, 6(9), 1756. https://doi.org/10.20473/vol6iss20199pp1756-1769
Andersen, P., & Petersen, N. C. (1993). A Procedure for Ranking Efficient Units in Data Envelopment Analysis. Management Science, 39(10), 1261–1264. https://doi.org/10.1287/mnsc.39.10.1261
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BAZNAS. (2021). Outlook Zakat Indonesia 2021. Pusat Kajian Strategis - Badan Amil Zakat Nasional (PUSKAS BAZNAS).
Decree of the Minister of Religion Number 333 of 2015 concerning Guidelines for Granting Permits to Establish ZMOs, 1 (2015).
Ghazali, M. Z., Saad, R. A. J., & Wahab, M. S. A. (2016). A Conceptual Framework for Examining Trust towards ZMO. International Journal of Economics and Financial Issues, 6(S7), 98–102. http:www.econjournals.com
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Rusydiana, A. S. (2019). Efisiensi Sosial Dan Finansial Bank Syariah Di Indonesia: Pendekatan Nonparametrik. Riset Akuntansi Dan Keuangan Indonesia, 4(1), 13–24. https://doi.org/10.23917/reaksi.v4i1.6814
Ruysdiana, A. S., & Hasib, F. F. (2020). Super Efisiensi dan Analisis Sensitivitas DEA: Aplikasi Pada Bank Umum Syariah Di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 4(1), 41–54. https://doi.org/10.1017/CBO9781107415324.004
Saharuddin, D., Anggraini, R. T., & Jamila, S. (2019). Efficiency and Effectiveness of Zakat Payroll System and Digital Zakat on the Acceptance of Zakat Funds BAZNAS 2016-2017. Maqdis: Jurnal Kajian Ekonomi Islam, 4(1), 36–44.
Suud, F. M., & Madjid, A. (2020). Honesty: A Multidimensional Study as Motivation for National Character Building. Hayula: Indonesian Journal of Multidisciplinary Islamic Studies, 4(1), 99–116. https://doi.org/10.21009/004.01.06
Tulkens, H. (1993). On FDH Efficiency Analysis: Some Methodological Issues and Applications to Retail Banking, Courts, and Urban Transit. Journal of Productivity Analysis, 4(1–2), 183–210. https://doi.org/10.1007/BF01073473
Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing Zakat Governance in East Java using Analytical Network Process (ANP): The Role of Zakat Technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301–319. https://doi.org/10.1108/JIABR-09-2020-0307
Yahaya, M. H., & Ahmad, K. (2019). Factors Affecting the Acceptance of Financial Technology among Asnaf for the Distribution of Zakat in Selangor - A Study Using UTAUT. Journal of Islamic Finance, Special Issue, 35–46.
Ali, M. M., & Ascarya. (2010). Analisis Efisiensi Baitul Maal Wat Tamwil Dengan Pendekatan Two Stage Data Envelopment Analysis (Studi Kasus Kantor Cabang BMT MMU Dan BMT UGT Sidogiri). TAZKIA: Islamic Finance & Business Review, 5(52), 110–125. http://dx.doi.org/10.30993/tifbr.v5i2.44
Amalia, N., & Widiastuti, T. (2020). Pengaruh Akuntabilitas, Transparansi, Dan Kualitas Pelayanan Terhadap Minat Muzaki Membayar Zakat. Jurnal Ekonomi Syariah Teori Dan Terapan, 6(9), 1756. https://doi.org/10.20473/vol6iss20199pp1756-1769
Andersen, P., & Petersen, N. C. (1993). A Procedure for Ranking Efficient Units in Data Envelopment Analysis. Management Science, 39(10), 1261–1264. https://doi.org/10.1287/mnsc.39.10.1261
Avkiran, N. k. (2004). Decomposing Technical Efficiency and Window Analysis. Studies in Economics and Finance, 22(1), 61–91. https://doi.org/10.1108/eb043383
BAZNAS. (2021). Outlook Zakat Indonesia 2021. Pusat Kajian Strategis - Badan Amil Zakat Nasional (PUSKAS BAZNAS).
Decree of the Minister of Religion Number 333 of 2015 concerning Guidelines for Granting Permits to Establish ZMOs, 1 (2015).
Ghazali, M. Z., Saad, R. A. J., & Wahab, M. S. A. (2016). A Conceptual Framework for Examining Trust towards ZMO. International Journal of Economics and Financial Issues, 6(S7), 98–102. http:www.econjournals.com
Hafidhuddin, D. (2002). Zakat Dalam Perekonomian Modern. Gema Insani.
Huda, N. (2016). Keuangan Publik Islam: Pendekatan Teoritis dan Sejarah (2nd ed.). Kencana. https://books.google.co.id/books?hl=id&lr=&id=CPSlDwAAQBAJ&oi=fnd&pg=PR1&dq=Keuangan+Publik+Islam:+Pendekatan+Teoritis+dan+Sejarah&ots=ubgVXGr7iL&sig=x9uI51bTm0YYwDvfDbkRgREpzgU&redir_esc=y#v=onepage&q=Keuangan Publik Islam%3A Pendekatan Teoritis dan Seja
Nasri, R., Aeni, N., & Haque, M. G. (2019). Determination of Professionalism and Transparency and Its Implications for the Financial Performance of ZMOs. Journal of Islamic Monetary Economics and Finance, 5(4), 785–806. https://doi.org/10.21098/jimf.v5i4.1158
Noor, A. H. M., Rahman, R. A., Yusof, R. M., & Ali, S. M. (2012). Assessing Performance of Nonprofit Organization: A Framework for ZMOs. British Journal of Economics, Finance and Management Sciences, 5(1), 12–22. https://doi.org/10.1613/jair.301
Rozalinda. (2016). Konsep Manajemen Sumber Daya Manusia : Implementasi Pada Industri Perbankan Syariah Rozalinda. Al-Masraf : Jurnal Lembaga Keuangan Dan Perbankan, 1(1), 107–124. http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/28
Rusydiana, A. S. (2019). Efisiensi Sosial Dan Finansial Bank Syariah Di Indonesia: Pendekatan Nonparametrik. Riset Akuntansi Dan Keuangan Indonesia, 4(1), 13–24. https://doi.org/10.23917/reaksi.v4i1.6814
Ruysdiana, A. S., & Hasib, F. F. (2020). Super Efisiensi dan Analisis Sensitivitas DEA: Aplikasi Pada Bank Umum Syariah Di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 4(1), 41–54. https://doi.org/10.1017/CBO9781107415324.004
Saharuddin, D., Anggraini, R. T., & Jamila, S. (2019). Efficiency and Effectiveness of Zakat Payroll System and Digital Zakat on the Acceptance of Zakat Funds BAZNAS 2016-2017. Maqdis: Jurnal Kajian Ekonomi Islam, 4(1), 36–44.
Suud, F. M., & Madjid, A. (2020). Honesty: A Multidimensional Study as Motivation for National Character Building. Hayula: Indonesian Journal of Multidisciplinary Islamic Studies, 4(1), 99–116. https://doi.org/10.21009/004.01.06
Tulkens, H. (1993). On FDH Efficiency Analysis: Some Methodological Issues and Applications to Retail Banking, Courts, and Urban Transit. Journal of Productivity Analysis, 4(1–2), 183–210. https://doi.org/10.1007/BF01073473
Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing Zakat Governance in East Java using Analytical Network Process (ANP): The Role of Zakat Technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301–319. https://doi.org/10.1108/JIABR-09-2020-0307
Yahaya, M. H., & Ahmad, K. (2019). Factors Affecting the Acceptance of Financial Technology among Asnaf for the Distribution of Zakat in Selangor - A Study Using UTAUT. Journal of Islamic Finance, Special Issue, 35–46.
Unduhan
Diterbitkan
2021-07-30
Cara Mengutip
Ryandono, M. N. H., Qulub, A. S., Cahyono, E. F., Widiastuti, T., Hanesti, E. M., Ardiani, N., & Insani, T. D. (2021). Analysis of Efficiency for Zakat Management Organization in Indonesia: A Comparison Study of Super Efficiency and Free Disposal Hull. Hayula: Jurnal Indonesia Studi Islam Multi-Disiplin, 5(2), 147–166. https://doi.org/10.21009/005.02.01
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