ANALISIS EFISIENSI KINERJA PENYALURAN BAZNAS DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) (Studi Kasus BAZNAS Kabupaten Kotabaru dan Kota Banjarmasin)

Kurnia Putra Zaka, NIM.: 18108010045 (2022) ANALISIS EFISIENSI KINERJA PENYALURAN BAZNAS DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) (Studi Kasus BAZNAS Kabupaten Kotabaru dan Kota Banjarmasin). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

In the pillars of Islam, zakat is in the midst of being a balancer in human life. With the existence of zakat which is one of the instrumental in alleviating poverty, it makes the influence in the pattern of the community's economy that can be developed. In its development, it is necessary to have institutions engaged in the field of collection and distribution. Of course, every distribution and collection must have transparency and benchmarks for the performance of an institution. This study aims to measure the distribution performance of the National Amil Zakat Agency in Kotabaru District and Banjarmasin City for the 2019-2021 period. BAZNAS performance efficiency measurement is carried out to determine the extent to which BAZNAS can maximize collection and distribution. Furthermore, the distribution is again measured whether the distribution has reached efficiency. The method used is Data Envelopment Analysis (DEA). Based on the results of the method used, it was found that in terms of efficiency the performance of BAZNAS Kotabaru district in 2019 and 2021 has achieved efficiency. In 2020 there is inefficiency with a score of 96%. Meanwhile, for the analysis of the efficiency of the Banjarmasin City BAZNAS, there was an inefficiency in 2019 with a score of 70% and in 2020 to 2021 it has reached maximum efficiency. On average, the efficiency level of BAZNAS for Kotabaru Regency is greater than BAZNAS for Banjarmasin City. However, the difference in the amount of receipts and distribution that can create a much different level of inefficiency.

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