ANALISIS PERBANDINGAN EFISIENSI LEMBAGA AMIL ZAKAT DOMPET DHUAFA DAN NU-CARE LAZISNU DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA)

Reza Gilang Ramadhan, NIM.: 19108030061 (2022) ANALISIS PERBANDINGAN EFISIENSI LEMBAGA AMIL ZAKAT DOMPET DHUAFA DAN NU-CARE LAZISNU DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the level of efficiency and analyze the factors that cause inefficiency and to find out whether there are differences in the efficiency levels of Dompet Dhuafa and NU-Care LAZISNU for the 2016-2020 period using the Data Envelopment Analysis (DEA) method with a production approach. The author uses quantitative-non-parametric methods and collects data by means of documentation studies and library research through the website of the institution concerned and other related literature. The type of data used is secondary data in the form of data on the annual financial statements of Dompet Dhuafa and NU-Care LAZISNU for the 2016-2020 period. There are two variables used in this study, namely input and output variables. The input variables are total assets and receipt of zakat funds, while the output variables are operational costs and distribution of zakat funds. The results showed that Dompet Dhuafa in 2016, 2018 and 2020 obtained an efficiency level of 100%, while in 2017 it was 98.80% and in 2019 it was 98.10%. NU-Care LAZISNU in 2016, 2017, 2018 and 2020 obtained an efficiency level of 100%, while in 2019 it was 86.10%. The causes of inefficiency in Dompet Dhuafa in 2017 and 2019 are the total assets and receipt of zakat funds whose actual value is greater than the target value from DEA and operational costs have not reached the maximum efficiency target. The cause of LAZISNU's NU-Care inefficiency in 2019 was that the actual value of total assets and receipt of zakat funds was greater than the target value from DEA. The paired t test showed a result of 0.431 which indicated that there was no significant difference in the level of efficiency between Dompet Dhuafa and NU-Care LAZISNU for the 2016-2020 perio

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