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Authors: Millah Millah Hanifah and M. Soleh Nurzaman

Affiliation: Universitas Indonesia, Indonesia

Keyword(s): Zakat, Zakat Institutions, Efficiency, Data Envelopment Analysis (DEA)

Abstract: Efficiency is something that needs to be measured because efficiency can be used to see the performance of an institution. Zakat institutions need to be assessed for efficiency because zakat institutions need to manage and utilize resources efficiently to achieve the goals of zakat institutions, one of which is poverty alleviation. Therefore this study measures the efficiency of using Data Envelopment Analaysis (DEA) method in community level national scale zakat institutions (namely Lembaga Amil Zakat) in Indonesia period 2015-2016. Efficiency measurement is based on the size of an Lembaga Amil Zakat on national scale so that measurements will be separated into three groups. Efficiency results at large Lembaga Amil Zakat on national scale groups have been good, but there is 1 institution namely Nurul Hayat which needs to improve efficiency in 2015. While the efficiency of small Lembaga Amil Zakat on the national scale groups has also been good, but there is also 1 institution namely YDSF which is not yet optimum in in 2015 and 2016. Then the efficiency calculation of 9 Lembaga Amil Zakat on national scale combined into one, it appears that the average efficiency in 2015 (0,841) is smaller than in 2016 (0,936). So there needs to be an increase in each Lembaga Amil Zakat on national scale in this stuudy that is not yet optimum efficiency. (More)

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Paper citation in several formats:
Millah Hanifah, M. and Nurzaman, M. (2019). Efficiency Analysis on Amil Zakat Institutions in Indonesia 2015-2016 using Data Envelopment Analysis (DEA). In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC; ISBN 978-989-758-387-2; ISSN 2184-5212, SciTePress, pages 95-101. DOI: 10.5220/0008437200950101

@conference{seabc19,
author={Millah {Millah Hanifah}. and M. Soleh Nurzaman.},
title={Efficiency Analysis on Amil Zakat Institutions in Indonesia 2015-2016 using Data Envelopment Analysis (DEA)},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC},
year={2019},
pages={95-101},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008437200950101},
isbn={978-989-758-387-2},
issn={2184-5212},
}

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC
TI - Efficiency Analysis on Amil Zakat Institutions in Indonesia 2015-2016 using Data Envelopment Analysis (DEA)
SN - 978-989-758-387-2
IS - 2184-5212
AU - Millah Hanifah, M.
AU - Nurzaman, M.
PY - 2019
SP - 95
EP - 101
DO - 10.5220/0008437200950101
PB - SciTePress