ANALISI EFISIENSI BADAN AMIL ZAKAT NASIONAL (BAZNAS) MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA) : STUDI KASUS BAZNAS KABUPATEN AGAM

AULIA, PERMATA SUKMA (2022) ANALISI EFISIENSI BADAN AMIL ZAKAT NASIONAL (BAZNAS) MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA) : STUDI KASUS BAZNAS KABUPATEN AGAM. Diploma thesis, Universitas Andalas.

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Abstract

Performance measurement is an important factor for companies and institutions that is used as a basis for evaluating work results within a certain period of time. The more efficient the Zakat Management Institution, the greater the positive impact on the implementation of the collection, management, and distribution of zakat. The purpose of this study was to find out how the level of efficiency at BAZNAS in Agam Regency using the DEA method. The method used in this study is a quantitative method and the data source used is from BAZNAS, Agam Regency, using the Data Envelopment Analysis application and Excel software. The input variables used are salary expenses and depreciation of fixed assets, while the output variables used are the receipt of zakat funds and the distribution of zakat funds. The results of research conducted at BAZNAS in Agam Regency experienced efficiency in 2018, 2019 and 2021, which was 100%. Meanwhile, in 2020, the performance of BAZNAS in Agam Regency is close to perfect efficiency, which is 97.91%. Keywords : National Amil Zakat Agency (BAZNAS), Performance of Efficiency Zakat Fund Management, Data Envelopment Analysist (DEA)

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