Academic Journal
EFFICIENCY ANALYSIS OF ZAKAT INSTITUTIONS IN INDONESIA: DATA ENVELOPMENT ANALYSIS (DEA) AND FREE DISPOSAL HULL (FDH) APPROACHES
العنوان: | EFFICIENCY ANALYSIS OF ZAKAT INSTITUTIONS IN INDONESIA: DATA ENVELOPMENT ANALYSIS (DEA) AND FREE DISPOSAL HULL (FDH) APPROACHES |
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المؤلفون: | Muhamad Nafik Hadi Ryandono, -, A. Syifaul Qulub, -, Eko Fajar Cahyono, -, Tika Widiastuti, Binti Nur Aisyah, -, Anidah Robani |
بيانات النشر: | Allied Business Academies |
سنة النشر: | 2021 |
المجموعة: | Airlangga University: UNAIR Repository |
مصطلحات موضوعية: | HB Economic Theory |
الوصف: | This study aimed at assessing the efficiency of zakat organizations in Indonesia by the use of non-parametric efficiency measurement methods. In addition, a cluster analysis based on the affiliation type was also used to assess the efficiency of Zakat organizations. A quantitative approach with the DEA and FDH methods was applied to this research, during which the latest data from the financial reports of each Zakat Institution have been utilized. This period ranges from 2014 to 2018 for the 14 Zakat Institutions. Based on the results, Zakat Institutions have equal efficiency between DEA and FDH methods if the clusters of government, corporation, and social community are combined. Research data on measuring efficiency show that the DEA method contributes 21% of all Decision-Making Units (DMU) to the total, while the FDH method contributes 25%. The research is one of the first studies to focus on the efficiency of the Zakat Institutions and its associated clusters: government, corporation, and social community. This research can be useful for Zakat Institutions in the form of critical application evaluation considering the research input variables, such as salaries, operational costs, and cost of socialization, and research output variables, for example zakat fund, zakat distribution taking maqasid sharia aspects into consideration. |
نوع الوثيقة: | article in journal/newspaper |
وصف الملف: | text |
اللغة: | English |
Relation: | https://repository.unair.ac.id/124322/1/EFFICIENCY%20ANALYSIS%20OF%20ZAKAT%20INSTITUTIONS%20IN%20INDONESIA_%20DATA%20ENVELOPMENT%20ANALYSIS%20%28DEA%29%20AND%20FREE%20DISPOSAL%20HULL%20%28FDH%29%20%20APPROACHES.pdf; https://repository.unair.ac.id/124322/4/Turnitin%20EFFICIENCY%20ANALYSIS%20OF%20ZAKAT%20INSTITUTIONS%20IN%20INDONESIA_%20DATA%20ENVELOPMENT%20ANALYSIS%20%28DEA%29%20AND%20FREE%20DISPOSAL%20HULL%20%28FDH%29%20APPROACHES.pdf; https://repository.unair.ac.id/124322/9/Surat%20Tugas%20Menguji.pdf; https://repository.unair.ac.id/124322/12/Tika%20W_Form%20Karil%20dan%20Validasi_2.2%20Efficiency%20Analysis.pdf; Muhamad Nafik Hadi Ryandono, - and A. Syifaul Qulub, - and Eko Fajar Cahyono, - and Tika Widiastuti and Binti Nur Aisyah, - and Anidah Robani (2021) EFFICIENCY ANALYSIS OF ZAKAT INSTITUTIONS IN INDONESIA: DATA ENVELOPMENT ANALYSIS (DEA) AND FREE DISPOSAL HULL (FDH) APPROACHES. Academy of Accounting and Financial Studies Journal, 25 (6). ISSN 1096-3685 |
الاتاحة: | https://repository.unair.ac.id/124322/ https://repository.unair.ac.id/124322/1/EFFICIENCY%20ANALYSIS%20OF%20ZAKAT%20INSTITUTIONS%20IN%20INDONESIA_%20DATA%20ENVELOPMENT%20ANALYSIS%20%28DEA%29%20AND%20FREE%20DISPOSAL%20HULL%20%28FDH%29%20%20APPROACHES.pdf https://repository.unair.ac.id/124322/4/Turnitin%20EFFICIENCY%20ANALYSIS%20OF%20ZAKAT%20INSTITUTIONS%20IN%20INDONESIA_%20DATA%20ENVELOPMENT%20ANALYSIS%20%28DEA%29%20AND%20FREE%20DISPOSAL%20HULL%20%28FDH%29%20APPROACHES.pdf https://repository.unair.ac.id/124322/9/Surat%20Tugas%20Menguji.pdf https://repository.unair.ac.id/124322/12/Tika%20W_Form%20Karil%20dan%20Validasi_2.2%20Efficiency%20Analysis.pdf |
رقم الانضمام: | edsbas.2C28DF4A |
قاعدة البيانات: | BASE |
الوصف غير متاح. |