Analysis of Efficiency for Zakat Management Organization in Indonesia: A Comparison Study of Super Efficiency and Free Disposal Hull

M. N. H. Ryandono, A. S. Qulub, E. Cahyono, T. Widiastuti, Elsi Mersilia Hanesti, Ninda Ardiani, T. D. Insani
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引用次数: 3

Abstract

This research aims to analyze the efficiency level of fourteen Zakat Management Organizations (ZMO) in Indonesia. This study uses a quantitative approach with the method of Free Disposal Hull (FDH) and the Super Efficiency (SE) method. Socialization Expense, Operational Expense, and Salary Expense are the input variables, while zakah fund collection and zakah distribution become the output variables. Empirical findings show that ZMO Corp 4 has the highest efficiency level, which analyzed through both methods of FDH or SE. ZMO managed by the government is the most efficient ZMO compared to the others who managed by private group and social organization. Total Potential Importance (TPI) shows that the output variable that requires the most significant adjustment is the zakat distribution, which is 12.66%
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印尼天课管理组织效率分析:超效率与自由处置船体的比较研究
本研究旨在分析印尼14个天课管理组织(ZMO)的效率水平。本研究采用自由处置船体(FDH)方法和超效率(SE)方法进行定量分析。社会化费用、运营费用和工资费用是投入变量,天课资金募集和天课分配是产出变量。实证结果表明,无论是用FDH还是用SE来分析,ZMO公司4的效率水平都是最高的。与民间团体和社会组织管理的ZMO相比,政府管理的ZMO是效率最高的ZMO。总潜在重要性(TPI)表明,需要调整最显著的产出变量是天课分布,为12.66%
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16
审稿时长
16 weeks
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