Measuring the Efficiency of the Amil Zakat Agency using Data Envelopment Analysis

Gita Sopana Dayanti, Siti Atikah, Indria Puspitasari Lenap

Abstract


This study aims to measure the efficiency level of the financial performance of the National Amil Zakat Agency (BAZNAS) and the National Amil Zakat Agency (BAZNAS) of West Nusa Tenggara Province, for the 2017–2021 period as an intermediary institution. Efficiency is a meaningful way to measure the performance of zakat institutions in increasing more significant benefits, that is the society's economic improvement. This research used data envelopment analysis (DEA) with an intermediation approach, assuming Constan Return to Scale (CRS) and Variabel Return to Scale (VRS). The results showed that BAZNAS was CRS efficient, scoring 100% in 2018 and 2021, and as in VRS, BASNAS was efficient in 2017, 2018, 2020 and 2021. Meanwhile, the BAZNAS of West Nusa Tenggara Province has been efficient in 2017, 2018 and 2020, and in VRS, the BAZNAS of West Nusa Tenggara Province has been efficient in 2017, 2018, 2020 and 2021. The inefficiency in BAZNAS and BAZNAS of West Nusa Tenggara Province is due to the use of input factors that are less than optimal, and the output produced is not optimal, so adjustments are needed to achieve the expected level of efficiency.
Keywords: BAZNAS, Efficiency, Data Envelopment Analysis (DEA)


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References


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