ANALISIS EFISIENSI 7 ORGANISASI PENGELOLA ZAKAT (OPZ) NASIONAL MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)

Irma Faikhotul Hikmah, Atina Shofawati

= http://dx.doi.org/10.20473/vol7iss20206pp1178-1192
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Abstract


The purpose of this study was to analyze the efficiency level of the national Zakat Management Organization (OPZ) in Indonesia between 2016 and 2018. The sampling technique used was purposive sampling: the researcher took seven national level OPZ consisting of BAZNAS, Dompet Dhuafa, Rumah Zakat Indonesia, IZI, LAZISNU, Panti Yatim Indonesia Al Fajr and Dewan Da'wah Islamiyah Indonesia with the same variables and WTP (Fair without Exceptions) financial statements status from 2016 to 2018. This research is a Data Envelopement Analysis (DEA) non-parametric quantitative study using Banxia Frontier Analyst version 3.2.2 software. The data used was secondary data obtained from LAZNAS and BAZNAS official websites in Indonesia. The measurement of OPZ efficiency in this study was based on output orientation, while the research model used was the BCC model and the assumption used was VRS (Variable Return to Scale). The approach used was production and intermediation approach. The results of the study showed that in general, the level of efficiency in the intermediation approach was higher than the level of efficiency using the production approach. One DMU was found to be inefficient using intermediation approach while in the production approach, ten DMU were found inefficient.

Keywords: Organisasi Pengelola Zakat (OPZ), Data Envelopment Analysis (DEA), efficiency, intermediation approach, production approach


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