Mengukur Efisiensi Organisasi Pengelola Zakat (OPZ) Dalam Mengelola Dana Zakat Dengan Analisis Stochastic Frontier Approach, 2006-2016

Risanda A. Budiantoro, Faishol Luthfi, DR. Sri Herianingrum, S.E., M.Si

Airlangga University

Abstract

This study aims to measure technical efficiency and identify factors that affect technical inefficiency of Amil Zakat Institution (Badan Amil Zakat Nasional, Pos Keadilan Peduli Ummat and Rumah Zakat Indonesia) in managing zakat funds on receipt and distribution of zakat funds. Data that we use are time series data from 2006 until 2016. The input variables used are total assets and operational costs, while the output variables are the receipt of zakat funds and the distribution of zakat funds. Using stochastic frontier analysis, this study has successfully identified that total assets and operational costs had a a positive and significant effect on receipt of zakat funds. The same results are also shown in the operational costs and total assets on distribution of zakat funds had a a positive and significant effect. Overall, technical efficiency in receipt of zakat funds of OPZ are found to be 62,78 percent, which means there are about 37,22 percent that can still be optimized. While, technical efficiency in distribution of zakat funds of OPZ are found to be 63,56 percent, which means there are about 36,44 percent that can still be optimized.

Keywords: Amil Zakat Institution, Stochastic Frontier Analysis, Technical Efficiency

Fullpaper Link:

https://dspace.uii.ac.id/bitstream/handle/123456789/8277/Full%20Proceeding_SEAIIPC%202018_1605_7.pdf?sequence=2&isAllowed=y