THE EFFICIENCY OF ZAKAT COLLECTION AND DISTRIBUTION: EVIDENCE FROM DATA ENVELOPMENT ANALYSIS
DOI:
https://doi.org/10.26740/al-uqud.v3n1.p54-69Keywords:
Zakat, Efficiency, Performing, DEA,Abstract
The purpose of this study is to see the efficiency of the national zakat institutions in the collection of funds and distribution. Dompet Dhuafa is one of the national zakat institutions which has branch office spread in Indonesia. The problem is how efficient is the institution of zakat when collecting zakat funds and channeling it. This research uses Data Envelopment Analysis (DEA) method with two test that is test for zakat fund and test to non-zakat fund. Input variables consist of receipts obtained by zakat institutions, while the output variables consist of expenditures for 8 asnaf and other expenditures. Data taken from Dompet Dhuafa financial statements from 2011 to 2015. The results of this study addressed in 2011, 2014 and 2015 Dompet Dhuafa in collecting and disbursing zakat funds and non-zakat funds have been efficient. Inefficiencies that occur in the year 2012 and 2013 due to not optimal channeling of funds from Dompet Dhuafa.
References
Ali, Mohammad Daud. 2012. Sistem Ekonomi Islam Zakat dan Wakaf. Jakarta: UI Press.
Ash-Shiddieqy, M Hasbi.2009. Pedoman Zakat. Pustaka Riski Putra: Semarang
Badan Amil Zakat Nasional (BAZNAS). 2013. Mengoptimalkan Potensi Zakat dengan Sistem. Majalah Zakat: Edisi Mei-Juni 2013 M/Rajab 1434 H.
Chapra. 2000. Islam dan Pembangunan Ekonomi, terj. Ikhwan Abidin Basri. Jakarta: Gema Insani Press.
Departemen Agama RI. 2009. Al Quran dan Terjemahannya. Bandung: Jabal Raudhotul Jannah.
Depdiknas. 2008. Kamus besar Bahasa Indonesia Pusat Bahasa. Jakarta: PT Gramedia Pustaka.
Hadad, M, dkk. 2003. Analisis Efisienfi Industri Perbankan Indonesia: Penggunaan Metode Non Parametrik Data Envelopment Analysis, working paper Bank Indonesia.
Hafidhuddin, Didin. 2002. Zakat dalam Perekonomian Modern. Jakarta: Gema Insani Press.
----------------------.2007. Agar Harta Berkah dan Bertambah: Gerakan Membudayakan Zakat, Infak, Sedekah, dan Wakaf. Jakarta: Gema Insani Press.
Huda, Nurul, dkk. 2012. Keuangan Publik Islam: Pendekatan Teoritis dan Sejarah. Jakarta: Kencana.
IZDR (Indonesia Zakah & Development Report).2011. Kajian Empirik Zakah Dalam Penanggulangan Kemiskinan. IMZ
Nasution, Mustafa Edwin. 2006. Pengenalan Eksklusif Ekonomi Islam. Cetakan I. Jakarta: Kencana Prenada Media Group.
Nurul Huda, dkk. 2015. Zakat Prespektif Mikro-Makro : Pendekatan riset. Prenamedina Group: Jakarta
___________ dkk. 2014. Solution to Indonesian Zakah Probelmatic Analytic Hierarchy Proses Aproach. Journal of Islamic Economics, Banking and Finance, Vol 10 No 3 July Sep 2014
Qardawi, Yusuf. 2011. Hukum Zakat: studi komperatif mengenai status dam filsafat zakat berdasarkan Al quran dan Hadis cetakan keduabelas. Pustaka Litera Antar Nusa: Bogor.
____________. 2005. Spektrum Zakat dalam membangun Ekonomi Kerakyatan. Jakarta: Zikrul Hakim.
Ryandono, Muhammad Nafik Hadi. 2008. Ekonomi ZISWAQ (Zakat, Infaq, Shadaqah, Waqaf). IFDI dan Cenforis: Surabaya
Saad, Norma dan Nazarudin Abdulah. 2014 : Is Zazat Capable Alleviating Poverty? An Analysis the Distribution of Zakat Fund in Malaysia. Journal of Islamic Economic,Banking, ... vol-10 No. 1 January march April
Surat Keputusan Menteri Agama RI Nomor 373 Tahun 2003 Tentang Pelaksanaan Undang-Undang Nomor 38 Tahun 1999 Tentang Pengelolaan Zakat.
Downloads
Published
How to Cite
Issue
Section
License
CC BY 4.0
Abstract views: 713
,
PDF Downloads: 931
