Abstract
This study discusses the institutional performance of eight Lembaga Amil Zakat (LAZs) in Indonesia. Performance measurement in the organization will be more accurate if the efficiency measurement of an organization is included. Therefore, this study uses efficiency as a proxy for institutional performance. The study used the National Zakat Index (NZI) and data envelopment analysis (DEA) as its method of analysis to determine the performance of and to assess LAZ efficiency from 2015 to 2016. The efficiency and inefficiency analysis uses the Charles, Cooper, and Rhodes (CCR) model and input orientation. The results of this research show the average value of the institutional index is obtained based on the LAZ national-scale large group and the LAZ nation-scale small group, 0.74 and 0.86, respectively. This means that the performance of the national-scale LAZs in the large group is categorized as good, whereas the performance of the nationalscale LAZs in the small group is categorized as very good. The results of the calculations based on the DEA method with the assumptions of CCR with input orientation show that the national-scale LAZs in the large group and the national-scale LAZs in the small group have good performance, with an average of 0.98 and 0.94, respectively, for a period of two years.
| Original language | English |
|---|---|
| Title of host publication | Challenges of the Global Economy |
| Subtitle of host publication | Some Indonesian Issues |
| Publisher | Nova Science Publishers, Inc. |
| Pages | 149-165 |
| Number of pages | 17 |
| ISBN (Electronic) | 9781536165357 |
| ISBN (Print) | 9781536162769 |
| Publication status | Published - 1 Jan 2019 |
Keywords
- Data envelopment analysis (DEA)
- Efficiency
- Institutional performance
- National Zakat index (NZI)
- Zakat institution