Efficiency of Baznas (Indonesian National Zakat Amil Agency) Performance

Eko Fajar Cahyono

Abstract


Indonesian nation faces some important challenges, namely increasing poverty and high income inequality. In the face of it, Islam has provided guidance to human to carry out the obligations: Zakat, donation, and charity. Potential zakat in Indonesia is so great with a majority of Muslim population. With it, the Indonesian government established a special agency to manage the fund diamante donation charity and alms. The institute is supported by the state budget funds and managed by government officials. This study aims to measure the efficiency of Agency National Zakat Indonesia. This study uses Data Envelope Analysis using input data such as operating costs and personnel costs and outputs such as the number and amount of zakat distribution, and the data obtained from the institution’s financial statements. The results showed that from 2007 to 2013, Baznas experienced fluctuations in performance efficiency. Therefore Indonesian national amil zakat board can increase performance levels of efficiency to set a few things.

Aus. J. Isla. Finan. & Busi. Vol 3(2), October 2017, P 39-49

Keywords


Efficiency; Amil Zakat Agency Indonesia; Data Envelopment

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