{"title":"Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis","authors":"Siti Nurhasanah, Deni Lubis","doi":"10.35836/JAKIS.V5I2.17","DOIUrl":null,"url":null,"abstract":"This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.","PeriodicalId":129468,"journal":{"name":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","volume":"24 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JURNAL AKUNTANSI DAN KEUANGAN ISLAM","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35836/JAKIS.V5I2.17","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 5
摘要
本研究旨在了解BAZNAS在茂物市、茂物区和素kabumi区的绩效效率如何，并建议BAZNAS尚未高效的事情可以达到100%的效率水平。本研究采用数据包络分析(DEA)方法，结合中介方法和生产方法。投入和产出中介方法包括募集资金、运营成本和渠道资金。生产方式的投入和产出是运营成本、社会化成本、募集资金和渠道资金。研究结果表明，采用中间途径时，BAZNAS的效率降低。生产方法的计算表明，BAZNAS提高了效率值。Badan Amil Zakat national Sukabumi地区在这两种方法中都获得了100%的效率。Badan Amil Zakat national效率不高，可以降低运营成本和社会化成本，然后增加募集资金和渠道资金。
Efisiensi Kinerja BAZNAS Bogor Dan Sukabumi: Pendekatan Data Envelopment Analysis
This study aims to know how performance efficiency BAZNAS in Bogor city, Bogor district, and Sukabumi district, and recommends things need BAZNAS have not been efficient can reach 100 percent efficiency level. This research using Data Envelopment Analysis (DEA) method, with intermediation approach and production approach. The input and output intermediation approach are collected funds, operational costs, and channeled funds. The input and output of production approach are operational costs, socialization costs, collected funds, and channeled funds. The result of this study show that with intermediate approach BAZNAS has descresed efficiency. Calculation of production approach indicates that BAZNAS has increased efficiency value. Badan Amil Zakat Nasional Sukabumi district has obtained efficiency 100 percent in the both approaches. Badan Amil Zakat Nasional have not been efficient can diminished operational cost and socialization cost, then increased collected funds and channeled funds.
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