Main Article Content
Abstract
Purpose – This study aims to analyze the efficiency of BAZNAS performance for 20 years, during 2002-2021.
Methodology – This research uses a quantitative approach with the Data Envelopment Analysis (DEA) method. The secondary data source is an annual report from the official National Amil Zakat Agency (Badan Amil Zakat Nasional, BAZNAS) website from 2002-2021. The analysis technique is assisted by maxDEA software.
Findings – The results showed BAZNAS gained an average efficiency of over the period 2002 - 2021 worth 90.86%, meaning that over the 20 years, BAZNAS operated showed a level of inefficiency. Further analysis, during 2018-2021, BAZNAS has shown its productivity in improving performance efficiency by achieving an optimal efficiency level worth 100%. That implies BAZNAS needs to improve its management performance by considering the suitability of inputs and outputs.
Implications – This research contributes to improving knowledge about BAZNAS performance efficiency. This research also provides insights for policymakers as an evaluation and decision-making in improving the performance of zakat institutions, especially BAZNAS.
Originality – This research saw the efficiency of BAZNAS’ performance for 20 years or from its operation until now. It can show the level of public trust in BAZNAS in the management of zakat, infaq, and sadaqah (ZIS) in Indonesia.
Keywords
Article Details
Copyright (c) 2023 Aftuqa Sholikatur Rohmania, Erlinda Sholihah
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References
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- Al-Ayubi, S., A., & Possumah, B. T. (2018). Examining the efficiency of zakat management: Indonesian zakat institutions experiences. International Journal of Zakat, 3(1), 37–55. https://doi.org/10.37706/ijaz.v3i1.66
- Al-Qaradhawy, Y. (1997). Fiqih zakat. https://www.academia.edu/25332707/Fiqih_Zakat_Yusuf_Qardhawi
- Ali, E. M. T. E., Rahman, S. M. A. S. A., Baba, Z. S., & Muda, H. (2018). The employees’ awareness on the monthly zakat deduction scheme in Terengganu. International Journal of Academic Research in Business and Social Sciences, 8(7), 999–1010. https://doi.org/10.6007/ijarbss/v8-i7/4526
- Atiya, N., Widiastuti, T., Cahyono, E. F., Zulaikha, S., & Mawardi, I. (2020). A techno-efficiency analysis of Zakat Institutions in Indonesia. International Journal of Zakat, 5(3), 30–43. https://doi.org/10.37706/ijaz.v5i3.249
- Avkiran, N. K. (1999). An application reference for data envelopment analysis in branch banking: helping the novice researcher. International Journal of Bank Marketing, 17(5), 206–220. https://doi.org/https://doi.org/10.1108/02652329910292675
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- Badan Amil Zakat Nasional. (2019). National Zakat Outlook 2019. https://pid.baznas.go.id/wp-content/uploads/2020/09/Statistik-Zakat-Nasional-2019.pdf
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- Djaghballou, C. E., Djaghballou, M., Larbani, M., & Mohamad, A. (2018). Efficiency and productivity performance of zakat funds in Algeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 474–494. https://doi.org/10.1108/IMEFM-07-2017-0185
- Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society, 120(3), 253. https://doi.org/10.2307/j.ctv5rdxd5.7
- Fiqih Afriadi, & Sanrego, Y. D. (2016). Mengurai permasalahan distribusi zakat kepada fakir miskin: Pengalaman organisasi pengelola zakat Baznaz, Dompet Dhuafa, dan Lazizmu. Jurnal Madania, 20(1), 23–36. https://doi.org/http://dx.doi.org/10.29300/madania.v20i1.83
- Fitriani, W. F., & Priantina, A. (2016). Analisis penguraian masalah pada program zakat produktif decomposition. Al-Muzara’ah, 4(2), 142–150. https://media.neliti.com/media/publications/261298-analisis-penguraian-masalah-pada-program-f32f325a.pdf
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- Mohammad, N., & Noordin, N. (2016). Data envelopment analysis model for measuring efficiency of zakat. e-Academia Journal UiTMT, 5(2), 210–218. http://journale-academiauitmt.edu.my
- Ningsih, S. W. , & Yuliana, I. (2022). Analysis of financial performance efficiency at the National Amil Zakat Agency (BAZNAS) East Java Province 2018-2020 period using data envelopment analysis and the national zakat index. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1), 142–152. https://doi.org/10.47467/alkharaj.v5i1.1143
- Nurasyiah, A., Pertiwi, R. S., & Adam, F. (2019). An Efficiency and Productivity of Zakat Institution in Malaysia and Indonesia: The Comparative Study. International Conference of Zakat, 23, 243–257. https://doi.org/10.37706/iconz.2019.178
- Rustyani, S., & Rosyidi, S. (2018). Measurement of efficiency and productivity of zakat institutions in Indonesia using data envelopment analysis and the malmquist productivity index. International Journal of Zakat, 3(3), 69–82. https://doi.org/10.37706/ijaz.v3i3.98
- Rusydiana, A. S., & Al Farisi, S. (2016). The efficiency of zakah institutions using data envelopment analysis. Al-Iqtishad: Journal of Islamic Economics, 8(2), 213–226. https://doi.org/10.15408/aiq.v8i2.2876
- Ryandono, M. N. H., Qulub, A. S., Cahyono, E. F., Widiastuti, T., Hanesti, E. M., & Ardiani, N. (2021). Analysis of efficiency for zakat management organization in Indonesia: A comparison study of super efficiency and free disposal hull Muhamad. Indonesian Journal of Multidisciplinary Islamic Studies, 4(2), 171–188. https://doi.org/https://doi.org/10.21009/005.02.01
- Saibu, A. (2017). Poverty and poverty alleviation. International Conference on Masjid, Zakat and Waqf Management, 203–222. https://doi.org/10.4135/9781452218557.n429
- Shaikh, S. A. (2015). Welfare potential of zakat: An attempt to estimate economy wide zakat collection in Pakistan. Pakistan Development Review, 54(4), 1011–1027. https://doi.org/10.30541/v54i4i-iipp.1011-1027
- Shaikh, S. A., & Ismail, A. G. (2017). Role of zakat in sustainable development goals. International Journal of Zakat Vol.2 (2) 2017 page 1-9, 2(February), 1–9. https://doi.org/https://doi.org/10.37706/ijaz.v2i2.21
- Sumai, S., Mutmainnah, A. N., Nurhamdah, & Arsyad, M. (2019). Role of zakat in poverty reduction and food security. IOP Conference Series: Earth and Environmental Science, 343(1). https://doi.org/10.1088/1755-1315/343/1/012254
- Syaifuddin, T. (2019). Implementation of data envelopment analysis (DEA) in measuring the efficiency zakat fund management. Indonesian Journal of Islamic Economics Research, 1(1), 50–57. https://doi.org/10.18326/ijier.v1i1.2872
- Wahab, N. A., & Rahman, A. R. A. (2012). Productivity growth of zakat institutions in Malaysia: An application of data envelopment analysis. Studies in Economics and Finance, 29(3), 197–210. https://doi.org/10.1108/10867371211246876
- Wahab, N. A., & Rahman, A. R. A. (2015). Efficiency of zakat institutions and its determinants. Access to Finance and Human Development—Essays on Zakah, Awqaf and Microfinance, 33. https://ibir-api.hbku.edu.qa/sites/default/files/2021-02/Chapter 4 Norazlina et al_2.pdf
- Wahyuni, I. N. (2016). The efficiency of national zakat organizations management using data envelopment analysis. Journal of Islamic Economics Lariba, 2(1), 1–10. https://doi.org/10.20885/jielariba.vol2.iss1.art1
References
Adiwijaya, Z. A., & Suprianto, E. (2020). Good governance of zakat institutions: A literature review. Journal of Southwest Jiaotong University, 55(2), 1–7. https://doi.org/10.35741/issn.0258-2724.55.2.38
Al-Ayubi, S., A., & Possumah, B. T. (2018). Examining the efficiency of zakat management: Indonesian zakat institutions experiences. International Journal of Zakat, 3(1), 37–55. https://doi.org/10.37706/ijaz.v3i1.66
Al-Qaradhawy, Y. (1997). Fiqih zakat. https://www.academia.edu/25332707/Fiqih_Zakat_Yusuf_Qardhawi
Ali, E. M. T. E., Rahman, S. M. A. S. A., Baba, Z. S., & Muda, H. (2018). The employees’ awareness on the monthly zakat deduction scheme in Terengganu. International Journal of Academic Research in Business and Social Sciences, 8(7), 999–1010. https://doi.org/10.6007/ijarbss/v8-i7/4526
Atiya, N., Widiastuti, T., Cahyono, E. F., Zulaikha, S., & Mawardi, I. (2020). A techno-efficiency analysis of Zakat Institutions in Indonesia. International Journal of Zakat, 5(3), 30–43. https://doi.org/10.37706/ijaz.v5i3.249
Avkiran, N. K. (1999). An application reference for data envelopment analysis in branch banking: helping the novice researcher. International Journal of Bank Marketing, 17(5), 206–220. https://doi.org/https://doi.org/10.1108/02652329910292675
Ayuniyyah, Q., Pramanik, A. H., Saad, N. M., & Ariffin, M. I. (2018). Zakat for poverty alleviation and income inequality reduction. Journal of Islamic Monetary Economics and Finance, 4(1), 85–100. https://doi.org/10.21098/jimf.v4i1.767
Badan Amil Zakat Nasional. (2019). National Zakat Outlook 2019. https://pid.baznas.go.id/wp-content/uploads/2020/09/Statistik-Zakat-Nasional-2019.pdf
Biro Pusat Statistik. (2022). Poverty Profile in Indonesia, Official News Statistics. https://www.bps.go.id/pressrelease/2023/01/16/2015/persentase-penduduk-miskin-september-2022-naik-menjadi-9-57-persen.html
Djaghballou, C. E., Djaghballou, M., Larbani, M., & Mohamad, A. (2018). Efficiency and productivity performance of zakat funds in Algeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 474–494. https://doi.org/10.1108/IMEFM-07-2017-0185
Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society, 120(3), 253. https://doi.org/10.2307/j.ctv5rdxd5.7
Fiqih Afriadi, & Sanrego, Y. D. (2016). Mengurai permasalahan distribusi zakat kepada fakir miskin: Pengalaman organisasi pengelola zakat Baznaz, Dompet Dhuafa, dan Lazizmu. Jurnal Madania, 20(1), 23–36. https://doi.org/http://dx.doi.org/10.29300/madania.v20i1.83
Fitriani, W. F., & Priantina, A. (2016). Analisis penguraian masalah pada program zakat produktif decomposition. Al-Muzara’ah, 4(2), 142–150. https://media.neliti.com/media/publications/261298-analisis-penguraian-masalah-pada-program-f32f325a.pdf
Hasim. (2017). The implementation of Baitul Maal management in Early Islam as the alternative to increasing people’s economy: Case study on the management of mosque in Yogyakarta. Proceeding of 2nd International Conference of Arts Language And Culture, 375–383. https://www.semanticscholar.org/paper/The-implementation-of-baitul-maal-management-in-as-Hasim/1066137169b8303ff0429c84d1498de4f880c65d
Machado, A. C., Bilo, C., & Helmy, I. (2018). The role of zakat in the provision of social protection: a comparison between Jordan, Palestine and Sudan. International Policy Centre for Inclusive Growth, 168. https://www.researchgate.net/publication/327201516_The_role_of_zakat_in_the_provision_of_social_protection_-_a_comparison_between_Jordan_Palestine_and_Sudan
Mohammad, N., & Noordin, N. (2016). Data envelopment analysis model for measuring efficiency of zakat. e-Academia Journal UiTMT, 5(2), 210–218. http://journale-academiauitmt.edu.my
Ningsih, S. W. , & Yuliana, I. (2022). Analysis of financial performance efficiency at the National Amil Zakat Agency (BAZNAS) East Java Province 2018-2020 period using data envelopment analysis and the national zakat index. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1), 142–152. https://doi.org/10.47467/alkharaj.v5i1.1143
Nurasyiah, A., Pertiwi, R. S., & Adam, F. (2019). An Efficiency and Productivity of Zakat Institution in Malaysia and Indonesia: The Comparative Study. International Conference of Zakat, 23, 243–257. https://doi.org/10.37706/iconz.2019.178
Rustyani, S., & Rosyidi, S. (2018). Measurement of efficiency and productivity of zakat institutions in Indonesia using data envelopment analysis and the malmquist productivity index. International Journal of Zakat, 3(3), 69–82. https://doi.org/10.37706/ijaz.v3i3.98
Rusydiana, A. S., & Al Farisi, S. (2016). The efficiency of zakah institutions using data envelopment analysis. Al-Iqtishad: Journal of Islamic Economics, 8(2), 213–226. https://doi.org/10.15408/aiq.v8i2.2876
Ryandono, M. N. H., Qulub, A. S., Cahyono, E. F., Widiastuti, T., Hanesti, E. M., & Ardiani, N. (2021). Analysis of efficiency for zakat management organization in Indonesia: A comparison study of super efficiency and free disposal hull Muhamad. Indonesian Journal of Multidisciplinary Islamic Studies, 4(2), 171–188. https://doi.org/https://doi.org/10.21009/005.02.01
Saibu, A. (2017). Poverty and poverty alleviation. International Conference on Masjid, Zakat and Waqf Management, 203–222. https://doi.org/10.4135/9781452218557.n429
Shaikh, S. A. (2015). Welfare potential of zakat: An attempt to estimate economy wide zakat collection in Pakistan. Pakistan Development Review, 54(4), 1011–1027. https://doi.org/10.30541/v54i4i-iipp.1011-1027
Shaikh, S. A., & Ismail, A. G. (2017). Role of zakat in sustainable development goals. International Journal of Zakat Vol.2 (2) 2017 page 1-9, 2(February), 1–9. https://doi.org/https://doi.org/10.37706/ijaz.v2i2.21
Sumai, S., Mutmainnah, A. N., Nurhamdah, & Arsyad, M. (2019). Role of zakat in poverty reduction and food security. IOP Conference Series: Earth and Environmental Science, 343(1). https://doi.org/10.1088/1755-1315/343/1/012254
Syaifuddin, T. (2019). Implementation of data envelopment analysis (DEA) in measuring the efficiency zakat fund management. Indonesian Journal of Islamic Economics Research, 1(1), 50–57. https://doi.org/10.18326/ijier.v1i1.2872
Wahab, N. A., & Rahman, A. R. A. (2012). Productivity growth of zakat institutions in Malaysia: An application of data envelopment analysis. Studies in Economics and Finance, 29(3), 197–210. https://doi.org/10.1108/10867371211246876
Wahab, N. A., & Rahman, A. R. A. (2015). Efficiency of zakat institutions and its determinants. Access to Finance and Human Development—Essays on Zakah, Awqaf and Microfinance, 33. https://ibir-api.hbku.edu.qa/sites/default/files/2021-02/Chapter 4 Norazlina et al_2.pdf
Wahyuni, I. N. (2016). The efficiency of national zakat organizations management using data envelopment analysis. Journal of Islamic Economics Lariba, 2(1), 1–10. https://doi.org/10.20885/jielariba.vol2.iss1.art1