The Efficiency of Amil Zakat Institutions (LAZ) in Indonesian Islamic Banks: Data Envelopment Analysis Approach

Rofiul Wahyudi Rofiul Wahyudi, Agus Susetyohadi

Abstract


The Amil Zakat Institution (LAZ), based on Islamic bank corporations, has shown a significant role based on the mandate of the 2008 law on the social functions of Islamic banks. However, a performance evaluation is needed to see how efficient the LAZ is in its operations. This study aims to analyze the level of efficiency of the LAZ of Islamic bank corporations in Indonesia. This research method uses a quantitative design with an associative approach. The research subjects were five. Due to limited data, two samples were taken, namely the LAZ of Islamic bank corporations, including Baitulmal Bank Muamalat (BMM) Indonesia and BSM Ummah (BSMU). Efficiency analysis uses the Data Envelopment Analysis (DEA) method of production, asset and intermediation approaches, and the data is tested using Warwick DEA software. The results of this study indicate that all OPZ based on Islamic banks have efficient performance with a value of 100% both on the assumption of Constant Return to Scale (CRS) and Variable Return to Scale (VRS). This means that OPZ from Islamic bank corporations can collect and distribute ZISWA funds. The results of this study also indicate that there are limitations to the research carried out. The researcher recommends further research to add other, more comprehensive approaches, such as intermediation and assets.

 

Lembaga Amil Zakat (LAZ) berbasis korporasi bank syariah telah menunjukkan peran yang signifkaan berdasarkan amanat undang-undang 2008 tentang fungsi sosial bank syariah. Namun, demikian, diperlukan evaluasi kinerja untuk melihat seberapa efisien LAZ tersebut dalam operasionalnya. Tujuan penelitian ini untuk menganalisis tingkat efisiensi LAZ korporasi bank syariah di Indonesia. Metode penelitian ini menggunakan desain kuantitatif dengan pendekatan asosiatif. Subyek penelitian berjumlah lima. Adanya keterbatasan data, diambil dua sampel yakni LAZ korporasi bank syariah meliputi Baitulmal Bank Muamalat (BMM) Indonesia dan BSM Umat (BSMU). Analisis efisiensi menggunakan metode Data Envelopment Analysis (DEA) pendekatan produksi, asset dan intermediasi dan data diuji dengan menggunakan software Warwick DEA. Hasil penelitian ini menunjukkan semua OPZ berbasis bank syariah mempunyai kinerja efisien dengan nilai 100% baik asumsi Constant Return to Scale (CRS) dan Variable Return to Scale (VRS).  Artinya OPZ dari korporasi bank Syariah mempunyai kemampuan  menghimpun dan menyalurkan dana ZISWA. Hasil penelitian ini juga menunjukkan adanya keterbatasan penelitian yang telah dilakukan  Peneliti merekomendasikan penelitian selanjutnya untuk menambahkan pendekatan lain yang lebih komprehensif seperti dalam aspek  intermediasi dan asset.


Keywords


DEA; efficiency; LAZ Islamic Banks; production; management of OPZ

Full Text:

PDF

References


Akbar, Nasher, “Analisis Efisiensi Organisasi Pengelola Zakat Nasional Dengan Pendekatan Data Envelopment Analysis.” TAZKIA Islamic Finance & Business Review,vol. 4, no. 2, 2009.

Ayubi, Solahuddin Al-, Ascarya, And Bayu Taufic Possumah, “Examining The Efficiency Of Zakat Management : Indonesian Zakat Institutions Experiences.” International Journal Of Zakat, vol. 3, no. 1, 2018.

Alam, Ahmad, “Permasalahan Dan Solusi Pengelolaan Zakat Di Indonesia,” Jurnal Manajemen,vol. 9, no. 2, 2018.

Andiko, Toha, “Larangan Bercadar Di Perguruan Tinggi Perspektif SADD AL-DZARÎ`AH,” Madania: Jurnal Kajian Keislaman, vol. 22, no. 1, 2018.

Anggraini, Sulistya Ayu, and Asep Saepudin Jahar, “Reformulasi Zakat Profesi Dalam Kerangka Filosofi Hukum Islam.” Istinbath, vol. 19, no. 1, 2020.

Ardiani, Ninda, “The Efficiency Of Zakat Collection And Distribution: Evidence From Data Envelopment Analysis.” Al-Uqud:Journal Of Islamic Economics,vol. 3, no. 1, 2019.

Atiya, Nikmatul, Tika Widiastuti, Eko Fajar Cahyono, Siti Zulaikha, And Imron Mawardi, “A Techno-Efficiency Analysis Of Zakat Institutions In Indonesia.” International Journal Of Zakat, vol. 5, no. 3, 2020.

Azhari, A R, A Salsabilla, And R Wahyudi. “Performance Analysis Of Islamic Bank Social Funds In The Covid-19: Evidence From Indonesia,” In Islam In World Perspectives Symposium, 2020.

Azra, Azyumardi, “Surau Di Tengah Krisis: Pesantren Dan Perspektif Masyarakat,” In Pergulatan Dunia Pesantren Membangun Dari Bawah, Edited By M. Dawam Rahardjo. Jakarta: LP3ES, 1985.

BAZNAS. Statistik Zakat Nasional 2017, 2017.

Burhanuddin, Nunu, “Akar Dan Motif Fundamentalisme Islam:Reformulasi Tipologi Fundamentalisme Dan Prospeknya Di Indonesia,” Wawasan: Jurnal Ilmiah Agama Dan Sosial Budaya, vol. 1, no. 2, 2016.

Burhanudin, Muhammad, and Rachma Indrarini, “Efisiensi Dan Efektivitas Lembaga Amil Zakat Nasional,” Jesya (Jurnal Ekonomi & Ekonomi Syariah), vol. 3, no. 2, 2020.

Dina Islamiyati, Ira Humaira Hany, “Pengaruh ZIS Dan Faktor Makro Ekonomi Terhadap Tingkat Kemiskinan Di Indonesia,” Jurnal Ekonomi, vol. 25, no. 1, 2020.

Djaghballou, Chams Eddine, Mohamed Djaghballou, Mousa Larbani, And Azhar Mohamad, “Efficiency And Productivity Performance Of Zakat Funds In Algeria.” International Journal Of Islamic And Middle Eastern Finance And Management, vol. 11, no. 3, 2018.

Estrada, Samantha, “Qualitative Analysis Using R: A Free Analytic Tool.” Qualitative Report, vol. 22, no. 4, 2017.

Fathurrahman, Ayief, and Ibnu Hajar. “Analisis Efisiensi Kinerja Lembaga Amil Zakat Di Indonesia,” JES (Jurnal Ekonomi Syariah), vol. 4, no. 2, 2019.

Fiqih Afriadi, and Yulizar D Sanrego, “Mengurai Permasalahan Distribusi Zakat Kepada Fakir Miskin: Pengalaman Organisasi Pengelola Zakat Baznaz, Dompet Dhuafa, Dan Lazizmu.” Jurnal Madania, vol. 20, no. 1, 2016.

Firmansyah, I., and W Sukmana. “Analisis Problematika Zakat Pada Baznas Kota Tasikmalaya:Pendekatan Metode Analytic Network Process (ANP).” Jurnal Riset Akuntansi Dan Keuangan, vol. 2, no. 2, 2014.

Fitri, Lailatul, and Falikhatun. “Religiosity , Literacy , Income , And Accessibility To Awareness In Professional Zakah Payment : A Quantitative Study.” International Journal Of Zakat, vol. 6, no. 1, 2021.

Gumilang, Regita Cahya, “Tinjauan Hukum Islam Terhadap Keabsahan Pembayaran Zakat Yang Dilakukan Secara Online Yang Berafiliasi Dengan Baznas Menurut Imam Syafi’I.” Dinamika, Jurnal Ilmiah Ilmu Hukum, vol. 26, no. 7, 2020.

Hasan, Hazriah, Nur Farahiah Azmi, Nik Noorhazila Nik Mud, And Ismail Ahmad, “Waqf Efficiency: CRS, VRS And Malmquist Total Factor Productivity Index Via Data Envelopment Analysis (DEA).” International Journal Of Innovation, Creativity And Change,vol. 10, no. 10, 2020.

Hayati, Safaah Restuning, and Syah Amelia Manggala Putri, “The Efficiency Of Zakat Management Organizations In Indonesia: Data Envelopment Analysis Approach.” Muqtasid, vol. 10, no. 2, 2019.

Ilyas, Rahmat, “Manajemen Permodalan Bank Syariah.” Jurnal Bisnis Dan Manajemen Islam,vol. 5, no. 2, 2017.

Indrijatiningrum, M. Zakat Sebagai Alternatif Penggalangan Dana Masyarakat Untuk Pembangunan, Jakarta: FE-UI, 2005.

Jamali, Hisnol, “Banking Governance, Financial Performance And Corporate Social Responsibility,” Jurnal Manajemen, vol. 24, no. 3, 2020.

Karim, Abdul, M Mudhofi, and Wawan Arwani. “Analisis Spasial Potensi Zakat Dan Kemiskinan Di Indonesia,” Ijtimaiyya, vol. 13, no. 2, 2020.

Kurniawan, R, “Determinants Of Efficiency Of Zakat Institutions In Indonesia: Two-Stage Data Envelopment Analysis Approach,” International Conference Of Zakat, 2018.

Kurniawan, Rizki, “Determinants Of Efficiency Of Zakat Institutions In Indonesia: Two-Stage Data Envelopment Analysis Approach.” In International Conference Of Zakat, 2018.

Lestari, A, “Efisiensi Kinerja Keuangan Badan Amil Zakat Daerah (Bazda): Pendekatan Data Envelopment Analysis (Dea).” Jurnal Ekonomi & Studi Pembangunan, vol. 16, no. 2, 2015.

Ma’in, Ismail HJ Ahmad and Masturah, “The Efficiency Of Zakat Collection And Distribution: Evidence From Two Stage Analysis.” Journal Of Economic Cooperation And Development, vol. 3, no. 35, 2014.

Mahmuddin, Ronny, Irsyad Rafi, Khaerul Aqbar, and Azwar Iskandar, “Hukum Menyegerakan Penyerahan Zakat Harta Dan Zakat Fitrah Di Saat Pandemi Covid-19.” Bustanul Fuqaha: Jurnal Bidang Hukum Islam, vol. 1, no. 2, 2020.

Malik, Zaini Abdul, and Ifa Hanifia Senjiati. “Efficiency Service Handling COVID 19 The Institute Of Zakat By Method Of Data Envelopment Analysis (DEA),” Journal Of Islamic Business And Economic Review, vol. 3, no. 2, 2020.

Maulana, Ahmad, and Sunan Fanani. “Efficiency Of National Zakat Institutions On Increasing Muzakki From 2015-2016.” Opcion, vol. 36, no. Specialedition27, 2020.

Mintarti, N., I. S. Beik, H. Tanjung, A. R. Haryono, T. Tsani, and U Kasirin, Indonesia Zakat And Development Report 2012, Jakarta, 2012.

Mubarok, Abdulloh, and Baihaqi Fanani. “Penghimpunan Dana Zakat Nasional (Potensi, Realisasi Dan Peran Penting Organisasi Pengelola Zakat),” Permana, vol. 5, no. 2, 2012.

Mukaromah, Selli Annafi’atul, and Aan Zainul Anwar. “Tingkat Literasi Zakat Kontemporer Pada Pesantren Salaf,” JASNA:Journal For Aswaja Studies, vol. 1, no. 1, 2021.

Nahar, Hairul Suhaimi, “Exploring Stakeholders’ Views On A Corporatized Zakat Institution’s Management Performance.” International Journal Of Ethics And Systems, vol. 34, no. 4, 2018.

Nasri, Rifzaldi, Nur Aeni, and Marissa Grace Haque-Fawzi. “Determination Of Professionalism And Transparency And Its Implications For The Financial Performance Of Zakat Institutions.” Journal Of Islamic Monetary Economics And Finance, vol. 5, no. 4, 2019.

Novitasari, and Rofiul Wahyudi, “Pengaruh Zakat Produktif Dan Etos Kerja Terhadap Kesejahteraan Mustahiq (Studi Kasus Baitul Maal BMT Bina Ummah Yogyakarta).” Jurnal Studi Islam,vol. 22, no. May, 2019.

Nurasyiah, Aas, Faqih Adam, and Risa Sari Pertiwi, “Efficiency And Productivity Of Zakat Institution In Malaysia And Indonesia : The Comparative Study.” In International Conference Of Zakat 2019, Proceedings, 2019.

Nurhasanah, Siti, and Suryani, “Maksimalisasi Potensi Zakat Melalui Peningkatan Kesadaran Masyarakat.” Jebi (Jurnal Ekonomi Dan Bisnis Islam),vol. 3, no. 2, 2018.

Parisi, Salman Al, “Tingkat Efisiensi Dan Produktivitas Lembaga Zakat Di Indonesia.” Esensi: Jurnal Bisnis Dan Manajemen, vol. 7, no. September 2016, 2017.

Piliyanti, Indah, and Sayekti Endah Retno Meilani. “Benchmarking Lembaga Zakat Kampus: Kajian Atas Efisiensi Fundrising Zakat Menggunakan Data Envelopment Analysis (Dea),” Jurnal Perspektif Ekonomi Darussalam, vol. 6, no. 1, 2020.

Pratama, Yoghi Citra, “Peran Zakat Dalam Penanggulangan Kemiskinan ( Studi Kasus : Program Zakat Produktif Pada Badan Amil Zakat Nasional )”, vol. 1, no. 1, 2015.

Pujianto, Bunga Larasati, And Kristianingsih, “Analisis Program Layanan Zakat Digital Terhadap Penerimaan Zakat Dengan Pendekatan Data Envelopment Analysist (DEA) Pada Badan Amil Zakat Nasional.” Journal Of Applied Islamic Economics And Finance, vol. 1, no. 1, 2020.

Purnama Subardi, Hani Meilita, Citra Sukmadilaga, And Indri Yuliafitri, “Analisis Tingkat Efisiensi Badan Pengelola Zakat Di Tiga Negara Asean (Indonesia, Malaysia Dan Singapura).” Ekonomi, Jurnal Volume, Islam Economics, Islamic, vol. 11, no. 1, 2020.

Rahmawati, Desy, “Analisis Efisiensi Organisasi Pengelola Zakat Nasional Dengan Pendekatan Data Envelopment Analysis (Dea),” Universitas Muhammadiyah Surakarta, 2020.

Rifan, Akhmad Arif, “Analisis Efektivitas Distribusi Zakat Pada Baitulmal Bank Syariah Indonesia”, vol. 6, no. 1, 2020.

Rizal, Fitra, and Haniatul Mukaromah. “Filantropi Islam Solusi Atas Masalah Kemiskinan Akibat Pandemi Covid-19.” AL-MANHAJ: Jurnal Hukum Dan Pranata Sosial Islam, vol. 3, no. 1, 2020.

Rustyani, Selvia, and Suherman Rosyidi, “Measurement Of Efficiency And Productivity Of Zakat Institutions In Indonesia Using Data Envelopment Analysis And The Malmquist Productivity Index.” International Journal Of Zakat, vol. 3, no. 3, 2018.

Sudewo, Eri, Manajemen Zakat: Tinggalkan 15 Tradisi Terapkan 4 Prinsip Dasar, Jakarta: Institut Manajemen Zakat, 2004.

Takril, Nur Fikhriah, and Nor Faizah Othman. “Effectiveness Of Zakat Collection And Distribution Of Zakat Counter At Higher Learning Institutions.” International Journal Of Islamic Economics And Finance Research, vol. 3, no. 2, 2020.

Wahab, Norazlina Abd, and Abdul Rahim Abdul Rahman. “Determinants Of Efficiency Of Zakat Institutions In Malaysia: A Non-Parametric Approach.” Asian Journal Of Business And Accounting, vol. 6, no. 2, 2013.

Wahyuny, Ikka Nur, “Efisiensi Organisasi Pengelola Zakat Nasional Dengan Metode Data Envelopment Analysis.” Journal Of Islamic Economics Lariba, vol. 2, no. 1, 2016.

Wibisono, Y., Senior, P, And P. Feui. Potensi Zakat Nasional : Peluang Dan Tantangan Pengelolaan., 2016.

Yunani, A., R. Wahyudi, Iqbal Fasa, S. M., Maulida, And Riduwan. “Efficiency Of Zakat Management Organization (Opz) Bank Syariah: Data Envelopment Analysis Approach.” Hamdard Islamicus,vol. 43, no. 1, 2020.

Yunani, Ahmad, Rofiul Wahyudi, Muhammad Iqbal Fasa, Sri Maulida, And Riduwan, “Efficiency Of Zakat Management Organization (OPZ) Bank Syariah: Data Envelopment Analysis Approach,” Hamdard Islamicus, vol. 43, no. 1, 2020.

Yuniar, Adela Miranti, and Rahmatina Awaliah Kasri, “Zakat Literacy And Digital Zakat Payment: Evidence From Indonesia.” In Research On Firm Financial Performance And Consumer Behavior, Nova Science Publishers, Inc., 2020.

Yusfiarto, Rizaldi;, Amanda; Setiawan, And Septi Setia Nugraha. “Literacy And Intention To Pay Zakat : A Theory Planned Behavior View Evidence From Indonesian Muzakki.” International Journal Of Zakat,vol. 5, no. 1, 2020.




DOI: http://dx.doi.org/10.29300/madania.v25i2.5054

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Indexing by :

_______________________________________________


Creative Commons License
Madania: Jurnal Kajian Keislaman is published UIN Fatmawati Sukarno Bengkulu and distributed with permission under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License..

__________________________________________________

Madania: Jurnal Kajian Keislaman
Universitas Islam Negeri Fatmawati Sukarno Bengkulu
Jl. Raden Fatah, Pagar Dewa Kota Bengkulu 38211
Bengkulu, Sumatra Indonesia