TY - JOUR
T1 - Efficiency level of zakat funds for the social sector and poverty alleviation in Indonesia
AU - Herianingrum, Sri
AU - Fatimatuzzahro, Fatimatuzzahro
AU - Widiastuti, Tika
AU - Moh. Qudsi Fauzi, R.
AU - Shah, Syed Alamdar Ali
N1 - Publisher Copyright:
Copyright © 2024 Inderscience Enterprises Ltd.
PY - 2024
Y1 - 2024
N2 - This study aims to measure the efficiency of BAZNAS, LAZNAS and APBN funds. It uses input variables of total assets and operational costs and the output variables of funds received and disbursed using the data from 2002 to 2017 on data envelopment analysis (DEA) method. The average technical efficiency score of revenue and funds distributed by BAZNAS, LAZNAS is 80.30%. This means that there is a 19.7% chance that it can be optimised to achieve a perfect technical efficiency score. Meanwhile, the APBN received an efficiency score of 94.3%. Historically, the technical efficiency scores of BAZNAS and LAZNAS funds have fluctuated with a positive trend. Based on the results of multiple linear regressions, the effect of the efficiencies of BAZNAS, LAZNAS and APBN funds shows that their funds have a significantly negative effect on the poverty level.
AB - This study aims to measure the efficiency of BAZNAS, LAZNAS and APBN funds. It uses input variables of total assets and operational costs and the output variables of funds received and disbursed using the data from 2002 to 2017 on data envelopment analysis (DEA) method. The average technical efficiency score of revenue and funds distributed by BAZNAS, LAZNAS is 80.30%. This means that there is a 19.7% chance that it can be optimised to achieve a perfect technical efficiency score. Meanwhile, the APBN received an efficiency score of 94.3%. Historically, the technical efficiency scores of BAZNAS and LAZNAS funds have fluctuated with a positive trend. Based on the results of multiple linear regressions, the effect of the efficiencies of BAZNAS, LAZNAS and APBN funds shows that their funds have a significantly negative effect on the poverty level.
KW - APBN fund
KW - BAZNAS
KW - DEA
KW - Indonesia
KW - LAZNAS
KW - National Amil Zakat Agency
KW - data envelopment analysis
KW - economy
KW - technical efficiency score
UR - http://www.scopus.com/inward/record.url?scp=85179804307&partnerID=8YFLogxK
U2 - 10.1504/GBER.2024.135284
DO - 10.1504/GBER.2024.135284
M3 - Article
AN - SCOPUS:85179804307
SN - 1097-4954
VL - 30
SP - 1
EP - 11
JO - Global Business and Economics Review
JF - Global Business and Economics Review
IS - 1
ER -
