ANALISIS EFISIENSI PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH PADA RUMAH AMAL SALMAN, LAZISMU, DAN INISIATIF ZAKAT INDONESIA

Abdul Husen Zaelani, . (2024) ANALISIS EFISIENSI PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH PADA RUMAH AMAL SALMAN, LAZISMU, DAN INISIATIF ZAKAT INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional "Veteran" Jakarta.

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Abstract

The collection and distribution of zakat, infaq and sedekah (ZIS) funds increases every year. Meanwhile, poverty data remains stagnant without a drastic decrease. Therefore, the efficiency of zakat fund management in Indonesia needs to be questioned. The researcher aims to measure the level of efficiency in OPZ in order to find out whether the management of zakat funds is efficient or not. Then compare it to become an evaluation of OPZ in Indonesia. The research method used is quantitative, where the research objects are Rumah Amal Salman, Lazismu, and Inisiatif Zakat Indonesia in the form of secondary data from annual financial reports for the period 2018 to 2022. The data analysis used is Data Envelopment Analysis (DEA) with an Intermediation approach. The variables in this study are divided into two parts, namely input variables and output variables. Input variables include ZIS funds collected, operational costs and personnel costs while output variables include ZIS funds distributed and Total Assets. The results of the study only the Indonesian Zakat Initiative consistently obtained efficiency values from 2018 to 2022. Rumah Amal Salman experienced efficiency from 2018 to 2021 but inefficient in 2022. Meanwhile, Lazismu only in 2021 and 2022 obtained efficient values, others were inefficient. The main factor that makes a zakat institution inefficient is the excessive use of amil rights funds without being accompanied by the assets owned.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil: 2010116033] [Pembimbing: Ade Nur Rohim} [Penguji 1: Sufyati HS] {Penguji 2: Lili Puspitas Sari]
Uncontrolled Keywords: Data Envolepment Analysis, efficiency, OPZ, Poverty
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Syariah (S1)
Depositing User: ABDUL HUSEN ZAELANI
Date Deposited: 18 Sep 2024 08:12
Last Modified: 18 Sep 2024 08:12
URI: http://repository.upnvj.ac.id/id/eprint/31303

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