Efficiency Performance of Dompet Dhuafa Zakat Institutions: Using Data Envelopment Analysis Approach

Ninda Ardiani, Sri Herianingrum

2018

Abstract

The purpose of this study is to see the efficiency of zakat institutions in the collection of funds and distribution. Dompet Dhuafa is one of the national zakat institutions which has branch offices spread across Indonesia. The problem is, how efficient is the institution of zakat when collecting zakat funds and channeling it. This research uses a Data Envelopment Analysis (DEA) method with two tests, that is a test for zakat funds and a test for non-zakat funds. Input variables consist of receipts obtained by zakat institutions, while the output variables consist of expenditures for 8 asnaf and other expenditures. Data is taken from Dompet Dhuafa financial statements from 2011 to 2015. The results of this study addressed in 2011, 2014 and 2015 show that Dompet Dhuafa in collecting and disbursing zakat funds and non-zakat funds has been efficient. Inefficiencies that occur in the year 2012 and 2013 are due to non-optimal channeling of funds from Dompet Dhuafa

Paper Citation

in Harvard Style

Ardiani N. and Herianingrum S. (2018). Efficiency Performance of Dompet Dhuafa Zakat Institutions: Using Data Envelopment Analysis Approach.In Proceedings of the 2nd International Conference Postgraduate School - Volume 1: ICPS, ISBN 978-989-758-348-3, pages 60-64. DOI: 10.5220/0007537400600064

in Bibtex Style

@conference{icps18,
author={Ninda Ardiani and Sri Herianingrum},
title={Efficiency Performance of Dompet Dhuafa Zakat Institutions: Using Data Envelopment Analysis Approach},
booktitle={Proceedings of the 2nd International Conference Postgraduate School - Volume 1: ICPS,},
year={2018},
pages={60-64},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007537400600064},
isbn={978-989-758-348-3},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference Postgraduate School - Volume 1: ICPS,
TI - Efficiency Performance of Dompet Dhuafa Zakat Institutions: Using Data Envelopment Analysis Approach
SN - 978-989-758-348-3
AU - Ardiani N.
AU - Herianingrum S.
PY - 2018
SP - 60
EP - 64
DO - 10.5220/0007537400600064