EFISIENSI PADA KINERJA KEUANGAN DAN PENYALURAN PROGRAM ORGANISASI PENGELOLA ZAKAT KOTA TANGERANG SELATAN PERIODE 2020 - 2024

Aprila Yutegi, NIM.: 23200011118 (2025) EFISIENSI PADA KINERJA KEUANGAN DAN PENYALURAN PROGRAM ORGANISASI PENGELOLA ZAKAT KOTA TANGERANG SELATAN PERIODE 2020 - 2024. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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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.

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