Performance Analysis of Zakat Intitutions in Indonesia by using NZI and DEA in Jabodetabek, Indonesia

Nadita Tri Hastutik, M. Soleh Nurzaman

2018

Abstract

Zakat is one of the five pillars of Islam. Zakat has vertical and horizontal relationships where vertical relationship to Allah SWT and horizontal relationship that serves as the distribution of wealth and income. Indonesia is a country with the largest number of Muslims in the world so the potential of ZIS Indonesia is very large. Zakat institution has an important role in zakat management. This study discusses the performance of zakat institutions by conducting an analysis based on the National Zakat Index (NZI) and Data Envelopment Analysis (DEA) in BAZIS DKI Jakarta and BAZNAS Bogor, Depok, Tangerang, and Bekasi. This study aims to analyze the performance of BAZNAS and BAZIS in Jabodetabek by using NZI and DEA and to know graph of performance deployment of zakat institutions with both methods. Result from this study shows that 0.761 is the average performance of zakat institutions by using NZI with good category in 2017, while the performance by using DEA is 0.752 in 2017. On the other hand, graph of performance deployment of zakat institutions shows that the majority of zakat institutions are in quadrant 1.

Paper Citation

in Harvard Style

Tri Hastutik N. and Nurzaman M. (2018). Performance Analysis of Zakat Intitutions in Indonesia by using NZI and DEA in Jabodetabek, Indonesia.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 85-94. DOI: 10.5220/0008437100850094

in Bibtex Style

@conference{seabc18,
author={Nadita Tri Hastutik and M. Soleh Nurzaman},
title={Performance Analysis of Zakat Intitutions in Indonesia by using NZI and DEA in Jabodetabek, Indonesia},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={85-94},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008437100850094},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Performance Analysis of Zakat Intitutions in Indonesia by using NZI and DEA in Jabodetabek, Indonesia
SN - 978-989-758-387-2
AU - Tri Hastutik N.
AU - Nurzaman M.
PY - 2018
SP - 85
EP - 94
DO - 10.5220/0008437100850094