ANALISIS TINGKAT EFISIENSI PENGELOLAAN DANA ZIS PADA BAZNAS RI DAN YAYASAN RUMAH ZAKAT INDONESIA

The potential for zakat in Indonesia continues to increase every year but the realization of the collection is not comparable to the potential for zakat. This study aims to measure the level of efficiency of an OPZ so that it can be seen whether the organization is carrying out operational activitie...

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Bibliographic Details
Main Author: Cahya Wulandari, (Author)
Format: Book
Published: 2023-06-23.
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520 |a The potential for zakat in Indonesia continues to increase every year but the realization of the collection is not comparable to the potential for zakat. This study aims to measure the level of efficiency of an OPZ so that it can be seen whether the organization is carrying out operational activities properly or not. This type of research is quantitative research where the object used in this study is secondary data on the annual financial reports of BAZNAS RI and Yayasan Rumah Zakat Indonesia. The population in this study is the annual financial statements of BAZNAS and the Indonesian Zakat House Foundation for the 2017-2021 period. The samples in this study are the financial statements of BAZNAS and the Indonesian Zakat House Foundation for the 2017-2021 period. The data analysis used is Data Envelopment Analysis with an intermediation approach. The variables in this study are divided into two parts, namely input variables and output variables. Input variables include collected ZIS funds, operational costs and personnel costs while output variables include channeled ZIS funds and total assets. The results of the study show that the Rumah Zakat Indonesia Foundation is more efficient than BAZNAS RI by achieving 100% for all years. 
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