| dc.description.abstract | In the span of 74 years of Indonesia's
independence, poverty, unemployment and social
inequality remain major problems in national
development. The Central Statistics Agency (BPS)
recorded that as of March 2018, the number of poor
people in Indonesia reached 25.95 million people or 9.82
percent of the total population of Indonesia. Seeing the
problems that are so complex, it should be to pay attention
to one solution in Islam to be able to prosper the
community. Islam as rahmatan li al-‘a>lami>n has a solution
through zakat, infaq and alms (ZIS) instruments. Zakat is
one of the pillars of Islam consisting of shaha>dah, prayer,
zakat, fasting and pilgrimage for those who are able. This
study aims to analyze the level of efficiency of zakat
management institutions in Indonesia in the period 2012-
2016. The subjects in this study were the national zakat
management organization with a purposive sampling
technique. Of the 19 OPZs listed in the Ministry of
Finance, two OPZs are chosen, namely the Rumah Zakat
and Dompet Dhuafa. Data collection techniques use
documentation techniques. The object examined is the
financial statements for the period 2012-2016. The method
used is Data Envelopment Analysis (DEA) with the
production approach, input-output orientation and CRS
assumptions. The results of this study show relative
efficiency. National zakat management organization
namely Rumah Zakat with a production approach, input-
output orientation and CRS assumptions have Efficiency
with 100% annual score. In the production approach,
input-output orientation and the assumption of CRS
Dompet Dhuafa have been Efficient in the first 3 years,
namely in 2012, 2013 and 2014. However, in 2015 there
was efficiency with an efficiency score of 78.71% and in
2016 it was 64.33%. Inefficiency occurs in the variable total assets, costs of socialization, collection and
distribution of zakat. | en_US |
