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Analisis Komparasi Kinerja Keuangan Organisasi Pengelola Zakat Tingkat Provinsi di Indonesia Dengan International Standard of Zakat Management (ISZM) dan Data Envelopment Analysis (DEA)

ABSTRACT

The province's national zakat index (IZN) value in 2019-2020 has decreased.
The National Zakat Index states that currently, the management of zakat development
in Indonesia does not yet have a standard tool for measuring zakat performance and
development. This research aims to analyze the efficiency and financial performance
of provincial scale zakat management organizations (OPZ) using the International
Standard of Zakat Management (ISZM) and Data Envelopment Analysis (DEA)
methods.
This research is quantitative . The population in this study consisted of 53
province-scale OPZs. The samples in this study were BAZNAS Yogyakarta,
BAZNAS DKI Jakarta, BAZNAS South Kalimantan, LAZ Dompet Sosial Madani

Bali, LAZ Gema Indonesia Sejahtera, LAZ Insan Madani Jambi and LAZ Yayasan Al-
Ihsan Central Java. In taking the sample using a non-probability sampling technique

with a purposive sampling technique with the criteria for complete financial reports
available on the website of each OPZ and audited financial reports. Data analysis
using ISZM and DEA.
The results of this study indicate that in comparison of 7 OPZs using ISZM
with a paired t-test, there is no significant difference between the 7 OPZs. While 14
decision- making units (DMU) 7 of which have been said to be efficient with a score
of 1.00, namely BAZNAS Yogyakarta 2020, BAZNAS Yogyakarta 2021, LAZ DSM
Bali 2020, LAZ DSM Bali 2021, LAZ Insan Madani Jambi 2020, LAZ Insan Madani
Jambi 2021 and BAZNAS DKI Jakarta. The OPZ which has the smallest value,
namely 0.31, is BAZNAS South Kalimantan with scale decrease.
Keywords: Zakat institution, ISZM, Indonesia

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.1 IKH a 23
Penerbit
SUKOHARJO : Perbankan Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 153 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.1
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Perbankan Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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