ANALISIS PERBANDINGAN EFISIENSI ORGANISASI PENGELOLA ZAKAT DEENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS (DEA) (STUDI KASUS PADA BAZNAS DAN NU CARE-LAZISNU)

Mella Anjalita, NIM.: 19108030008 (2023) ANALISIS PERBANDINGAN EFISIENSI ORGANISASI PENGELOLA ZAKAT DEENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS (DEA) (STUDI KASUS PADA BAZNAS DAN NU CARE-LAZISNU). 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 BAZNAS and NU Care-LAZISNU for the 2017-2021 period using the Data Envelopment Analysis (DEA) method with a production approach. The author uses non-parametric quantitative 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 BAZNAS and NU Care-LAZISNU annual financial report data for the 2017-2021 period. There are two variables used in this study, namely input and output variables. The input variables in this study are total assets and zakat funds collected, while the output variables in this study are operational costs and zakat funds distributed. The results of the study show that BAZNAS in 2018, 2019 and 2021 has reached a maximum efficiency level, while in 2017 and 2020 there have been inefficiencies in all input variables and one in the output variable. NU Care-LAZISNU in 2017, 2019 and 2021 has reached a maximum level of efficiency, while in 2018 and 2020 there were inefficiencies in all input and output variables. The results of the paired t-test showed that there was no significant difference between the efficiency levels of BAZNAS and NU Care-LAZISNU during the 2017-2021 period.

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