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Research Article | Volume 4 Issue 2 (July-Dec, 2023)
Financial Performance Efficiency of National Amil Zakat Agency in West Kalimantan Province with Data Envelopment Analysis (DEA) Approach
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Under a Creative Commons license
Open Access
Published
Sept. 25, 2023
Abstract
The National Amil Zakat Agency (BAZNAS), as the official management body responsible for nationwide collection, management, and distribution of zakat, possesses significant potential for continued growth. Currently, the accumulation of muzakki funds by BAZNAS only accounts for 1% of Indonesia's Gross Domestic Product (GDP). However, this potential remains constrained by certain factors that impede the zakat collection process, necessitating an optimization of zakat collection. To achieve this, one of the ways is to measure BAZNAS's performance efficiency. Hence, the objective of this research is to analyze the efficiency of BAZNAS's financial performance. The research methodology employed is the Data Envelopment Analysis (DEA) method, adopting both the Constant Return Scale (CRS) and Variable Return Scale (VRS) assumptions. The observation period spans four years, from 2018 to 2021. The research variables encompass ZIS funds collected, fixed assets, and employee salaries as input variables, while ZIS funds distributed and operational costs serve as output variables.The results demonstrate that BAZNAS has achieved a remarkable efficiency value of 100% during the period from 2018 to 2021. This is supported by the actual value aligning with the target value.
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