Indonesian Journal of Islamic Studies
Vol 11 (2023): February
Islamic Literature

Analysis of the Role of Muhammadiyah Zakat Infaq and Sadaqah Institutions in the Efficiency of Productive Zakat Fund Management Using the Data Envelopment Analysis (DEA) Approach
Analisis Peran Lembaga Zakat Infaq dan Shadaqah Muhammadiyah dalam Efisiensi Pengelolaan Dana Zakat Produktif Menggunakan Pendekatan Data Envelopment Analysis (DEA)


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  • Joana Rosie Shabatiny Degely,
  • Imelda Dian Rahmawati
Joana Rosie Shabatiny Degely
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijis.v11i0.1652
Published January 30, 2023
Keywords
  • Data Envelopment Analysis (DEA),
  • Productive Zakat Fund Efficiency; Muhammadiyah Amil Zakat Institution (LAZISMU)

Copyright (c) 2023 Joana Rosie Shabatiny Degely, Imelda Dian Rahmawati

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to measure the level of efficiency in the financial performance of the Zakat Management Organization (OPZ), namely the Muhammadiyah Amil Zakat Institution (LAZISMU). The population in this study is LAZISMU Sidoarjo. The analytical tool used is a non-parametric quantitative method, namely Data Envelopment Analysis (DEA) with a production approach using DEAP 2.1 software. The type of data used is secondary data in the form of the financial statements of the Indonesian Zakat House for the 2020-2021 period. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, the results showed that the performance of Rumah Zakat Indonesia experienced efficiency in 2020 and 2021, which was 100%.

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