ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA ZAKAT PADA LAZ ZAKAT SUKSES

Abdurrahim Salim, . (2025) ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN DANA ZAKAT PADA LAZ ZAKAT SUKSES. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The potential for zakat collection in Indonesia is enormous, but the country is still far from achieving its set targets. The imbalance in the effectiveness and efficiency of zakat management in different regions highlights significant challenges in achieving professional and transparent management of zakat funds. This study aims to evaluate the efficiency and effectiveness of zakat fund management at the Zakat Management Institution (LAZ) Zakat Sukses between 2019 and 2023. This study takes a quantitative descriptive approach, using the Data Envelopment Analysis (DEA) method to analyse efficiency and the Allocation to Collection Ratio (ACR) to assess effectiveness. This study uses secondary data in the form of LAZ Zakat Sukses's annual financial reports. The study aims to evaluate the effectiveness and efficiency of LAZ Zakat Sukses's zakat fund management. The results indicate that LAZ Zakat Sukses has generally managed zakat funds effectively, meaning it has distributed zakat funds optimally and accurately to recipients. In terms of efficiency, LAZ Zakat Sukses has also proven to utilise its resources efficiently to maximise the distribution of zakat funds. These two achievements reflect good institutional performance, as well as professional and accountable zakat management.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110116067] [Pembimbing: Ade Nur Rohim] [Penguji 2: Prima Dwi PRiyatno] [Ketua : Faizi]
Uncontrolled Keywords: Zakat, Efficiency, Effectiveness, LAZ Zakat Sukses, ACR, DEA.
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Syariah (S1)
Depositing User: ABDURRAHIM SALIM
Date Deposited: 20 Aug 2025 05:57
Last Modified: 20 Aug 2025 05:57
URI: http://repository.upnvj.ac.id/id/eprint/38287

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