The Efficiency of Distribution of Zakat Fund at LAZNAS in Indonesia

Novi Nurul Aini, Ari Prasetyo, Tika Widiastuti

Abstract

This study aims to analyze the relative efficiency of Lembaga Amil Zakat Nasional in 2013 to 2016 and to see the source of inefficiency. Respondents consist of four LAZNAS that have been confirmed by the government since the year and have official financial statements published on their respective websites, Rumah Zakat (RZ), Pos Peduli Peduli Umat (PKPU), Dompet Dhuafa (DD) and Yatim Mandiri. This study uses a method that can measure the performance of companies that can handle many inputs and outputs at once, the method of Data Envelopment Analysis (DEA). This method is chosen by the intermediation approach and using the appropriate variables with the intermediation approach is the distribution of zakat funds as output variables and the three components as input variables are zakat funds receipts, employee salaries and operational costs. The results show that these four LAZNAS simultaneously achieve maximum efficiency in 2016.

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Paper Citation


in Harvard Style

Nurul Aini N., Prasetyo A. and Widiastuti T. (2018). The Efficiency of Distribution of Zakat Fund at LAZNAS in Indonesia.In Proceedings of the 2nd International Conference Postgraduate School - Volume 1: ICPS, ISBN 978-989-758-348-3, pages 171-175. DOI: 10.5220/0007539601710175


in Bibtex Style

@conference{icps18,
author={Novi Nurul Aini and Ari Prasetyo and Tika Widiastuti},
title={The Efficiency of Distribution of Zakat Fund at LAZNAS in Indonesia},
booktitle={Proceedings of the 2nd International Conference Postgraduate School - Volume 1: ICPS,},
year={2018},
pages={171-175},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007539601710175},
isbn={978-989-758-348-3},
}


in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference Postgraduate School - Volume 1: ICPS,
TI - The Efficiency of Distribution of Zakat Fund at LAZNAS in Indonesia
SN - 978-989-758-348-3
AU - Nurul Aini N.
AU - Prasetyo A.
AU - Widiastuti T.
PY - 2018
SP - 171
EP - 175
DO - 10.5220/0007539601710175