@mastersthesis{digilib72868,
           month = {July},
           title = {EFISIENSI PADA KINERJA KEUANGAN DAN PENYALURAN PROGRAM ORGANISASI PENGELOLA ZAKAT KOTA TANGERANG SELATAN PERIODE 2020 - 2024},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 23200011118 Aprila Yutegi},
            year = {2025},
            note = {Dr. Astri Hanjarwati, S.Sos., M.A},
        keywords = {Kinerja Keuangan, Kinerja Program, Data Envelopment Analysis,
Allocation Collection Ratio},
             url = {https://digilib.uin-suka.ac.id/id/eprint/72868/},
        abstract = {Collection and distribution are two crucial aspects in the management of Zakat
Management Organizations (OPZ), which, if carried out properly, can reduce inequality.
South Tangerang City, as the region with the third highest disparity in Banten,
demonstrates the dynamic growth of OPZ in efforts to realize public welfare. LAZ Masjid
Raya Bintaro Jaya recorded higher zakat collection and distribution than Baznas Kota
Tangsel, but Baznas Kota Tangsel used higher input costs, indicating a proportionality
issue in efficiency. As a public service institution, it is important for OPZ to manage
resources optimally with minimal costs and maximum results. Zakat management needs to
be measured internally through financial performance, taking into account inputs such as
operational costs, human resources, socialization, and total assets to produce optimal
collection and distribution output. The distribution program, as the main product of OPZ,
must also be proportional and on target to address public accountability issues. This study
aims to analyze the efficiency of financial performance and distribution programs of OPZ
in South Tangerang using a quantitative approach using Data Envelopment Analysis
(DEA), allocation collection ratio, and panel data regression to identify the influence of
operational costs, socialization costs, and total assets on collection and distribution. The
DEA results show that Baznas South Tangerang was only inefficient in 2021 with a theta
value of 97\% with slack in socialization costs, human resources, total assets, and
collection. In other years, 2020, 2022, and 2024, it showed 100\% theta efficiency. LAZ
MRBJ was inefficient in 2022 with a theta value of 83\% and in 2023 with a theta value of
73\% with slack in human resources, operational costs, socialization, assets, collection, and
distribution costs, but in 2020, 2021, and 2024 it showed full efficiency. Panel regression
analysis shows that all input variables of operational costs, human resources,
socialization, and assets have a significant effect on collection and distribution (p = 0.000).
In general, the efficiency of the distribution program of Baznas Tangsel and LAZ MRBJ in
2020?2024 is in the range of 70?90 percent, reflecting the level of program allocation
given in full to mustahik and impacting collection. Benchmarking results show that Baznas
South Tangerang City is more aggressive in distributing funds to mustahik, while LAZ
MRBJ is more conservative with a larger final balance for program sustainability.
Benchmarking results encourage evaluation so that both OPZ balance distribution
effectiveness with program sustainability by adjusting proportional inputs.}
}