Analysis of the Financial Performance Efficiency of the LAZISMU and LAZISNU Zakat Institutions Using the Data Envelopment Analysis (DEA) Method
Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat LAZISMU dan LAZISNU dengan Metode Data Envelopment Analysis (DEA)
DOI:
https://doi.org/10.21070/ups.11107Keywords:
Efficiency, Data Envelopment Analysis (DEA), LAZISMU, LAZISNUAbstract
This study aims to analyze the efficiency of the financial performance of LAZISMU and LAZISNU during 2019–2023. This study used a descriptive quantitative method with secondary data in the form of financial reports obtained from the official websites of each institution. The analysis employed the Data Envelopment Analysis (DEA) method with the Variable Return to Scale (VRS) assumption and output orientation. Input variables consisted of total assets and socialization costs, while output variables included the receipt and distribution of ZIS funds. The results showed that most research periods were efficient with a score of 1.000 in 2019, 2020, 2022, and 2023. However, in 2021 both institutions experienced inefficiency due to an imbalance between input and output. Overall, LAZISMU and LAZISNU were categorized as efficient in managing ZIS funds.
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