Research on Islamic banks have grown rapidly, however, a special study on the regional development banks which belong to the local government. The purpose of this study was to determine the level of efficiency of sharia business unit's financial performance, regional bank development in Java Island, Indonesia. The method used is the Data Envelop Analysis with five banks and the period 2013 to 2015. The efficiency is an important factor in the development of a bank. Our results showed that the general level of efficiency sharia business unit Regional Development bank on the island of Java has achieved good efficiency, although there are some banks and a few years yet to achieve efficiency. The main factors that cause inefficiency bank among other operating costs and expenses for the results.
The purpose of this study was to test Fahim Khan's model. The model states that the existence of government assistance and social security will increase one's chances of becoming entrepreneurs. The model has the argument that government assistance and social security will provide better risk protection for entrepreneurs. By analyzing more than 15.000 sample data from the Indonesian Family Life Survey, this study examines the proposed Fahim Khan model that Islamic economics encourages entrepreneurship with two important factors, financial and funding social security institutions. The results of this study are obtained from the logistic regression method stating that there are influences of social security and financial institution financing on the opportunity to open a business. Furthermore, this study produced several important findings, such as bank loans and social security have an impact to the opportunity for Indonesian household of opening a business. Either partially or simultaneously all independent variables (bank loans, pension security, insurance claims, national healthcare security membership, national accident care security membership, national pension care membership, national death care security membership) have a significant effect on the business. The results show that there are three variables that have a negative relationship with business, namely the national healthcare security membership variable, the national accident care security membership variable and the national pension care security membership variable.
This research aim to determine what factors are included in the service excellence based on corporate entrepreneurship, whether these factors affect the patient satisfaction, and which factors that influencing dominantly to patient satisfaction. The research design of this study is exploratory quantitative approach, which is conducted in two stages. The first step, the research conducted by open-ended question to explore the perception of the 40 patients about the service excellence of the hospital, so it can be known the factors which include in service excellence based on corporate enterpreneurship can be developed in the improvement of health services at the Dr. Soetomo Hospital after the implementation of BPJS, then proceed with a structure close-ended question to 400 patient of Health-BPJS. The sampling technique was by purposive non-random sampling. The result of this study are, first, factors affecting patient satisfaction of Health-BPJS participant after get treatment at the government hospital (Dr. Soetomo Hospital and Hajj Public Hospital) formed by six factors. Factors that formed was named by the reliability factor, empathy factor, the factor means of support, administrative factors, service factors, and factors of hospital hygiene. Second, indicators with the highest loading values obtained from the rotation calculation factors are indicators of X13 on the reliability factor is the health services infrastructure supported by sophisticated technology.
This study offers an integrated analysis of the Cash Waqf Linked Sukuk application in Indonesia. The method employed is a review of the literature utilizing many data sources. Several significant ideas, like the sharing economy, Islamic financial innovation, and social impact bonds, have a significant link with the implementation of CWLS, according to the findings. Cash Waqf Linked Sukuk (CWLS) is a tool for placing waqf money (cash waqf) on Indonesia's sovereign Sukuk (SBSN), which was developed to support the social facilities development program. With the presence of CWLS, the private sector can actively contribute to the government's development of public facilities for widespread advantages. The primary advantage of CWLS is that its advantages can be enhanced through the provision of government-managed public infrastructure with solid governance and a low degree of risk. The Indonesian Waqf Board, Bank Indonesia, the Ministry of Finance, Islamic Financial Institutions, the Zakat Institutions, the Ministry of Religious Affairs, Investors, and (Mauquf Alaih) Beneficiaries are involved in the management of CWLS. The study finds that CWLS may be able to aid the community in achieving more sustainable and equitable economic growth.
This research aims to know Impact of conventional banking financing and Islamic banking financing on economic growth 2008-2018. In this study the authors used a saturated sampling technique found in Non-Probability Sampling. The analysis technique used is VECM (Vector Error Correction Model). Based on the results of the study indicate that there is a one-way relationship on several variables, namely Conventional Banking Financing to GDP and Conventional Banking Financing to Islamic Banking Financing, In the long run, Conventional Banking Financing has a positive and significant relationship to GDP, whereas Islamic Banking Financing has a negative and significant relationship to GDP.Keywords: Banking Financing, Economic Growth, GDP (Gross Domestic Product), VECM (Vector Error Correction Model)REFFERENCESAam, Slamet Rusydiana. 2009. Hubungan Antara Perdagangan Internasional, Pertumbuhan Ekonomi Dan Perkembangan Industri Keuangan Syariah Di Indonesia. Jurnal Islamic Finance & Business Review, Vol.4, 1, (2009),h.53.Abdul Ghofur Anshori. 2009. Perbankan Syariah di Indonesia. Yogyakarta: Gadjah Mada University Press.Abduh, Muhamad dan Mohd Azmi Omar. 2012. Islamic Banking and Economic Growth: the Indonesian Experience. International Journal of Islamic and Middle Eastern Finance and Management, Vol. 5, No. 1.Abu, Mujahid. 2007. Kewajiban Bekerja. Media Dakwah Islam.Net, 2007A. McEachern, William. 2000. Ekonomi Makro: Pendekatan Kontemporer. Jakarta: Salemba Empat.Arifin, Imamul, Hadi, W, Giana. 2009. Membuka Cakrawala Ekonomi. Bandung: Grafindo.Andiwarman, Karim. 2004. Bank Islam Analisis Fiqih dan Keuanagan. Jakarta: PT Raja Grafindo Persada.Andrian Tony Prakoso. 2009. Analisis Hubungan Perdagangan Internasionaldan FDI Terhadap Pertumbuhan Ekonomi Indonesia", (Skripsi S1 Universitas Indonesia, 2009), h.65.Antonio, muhammad Syafi'i. 2001. Bank Syariah Dari Teori ke Praktik. Jakarta: Gema Insani Press. Arcand, Jean-Louis., Enrico Berkes, dan Ugo Panizza. 2012. Too Much Finance?IMF Working Paper, WP/12/161.Ascarya. 2006. Akad dan Produk Bank Syariah : Konsep dan Praktek diBeberapa Negara. Jakarta: Bank Indonesia Ascarya. 2012. Alur Transmisi dan Efektifitas Kebijakan Moneter Ganda diIndonesia. Buletin Ekonomi Moneter dan Perbankan Januari.Badan Pusat Statistik. 2008-2018. Produk Domestik Bruto. Badan Pusat Statistik (Statistik Indonesia), Jakarta.Baily, Martin Neil, Robert J. Gordon, dan Robert M. Solow . 1981. Productivityand the Services of Capital and Labor. Brookings Papers on EconomicActivity Vol. 1981, No.1, pp. 1-65.Bappenas. 2017. Perkembangan Ekonomi Indonesia dan Dunia Triwulan I Tahun 2017. Jakarta: Bappenas.Barro, R.J. 1999. Economic Growth in Cross-secction of Countries. Quarterly Journal of Economics, 106, pp. 407-444.Boediono. 1981. Teori Pertumbuhan Ekonomi. Yogyakarta: BPFE UGMChow, Gregory C. dan Kui-Wai Li. 2002. China's Economic Growth : 1952-2010. Economic Development and Cultural Change, Vol. 51, No. 1, pp.247-256. The University of Chicago Press.Consuelo G. Sevilla, dkk. 2006. Pengantar Metode Penelitian. Jakarta: UI-Pres, h.71.Damodar N. Gujarati. 2006. Dasar-dasar Ekonometrika Jilid 2. PT. Gelora Aksara Pratama. h.166.Dina, Acyuninda dan Umanto Eko P. 2013. Analisis Hubungan Antara Inflasi Dan Pertumbuhan Ekonomi Di Indonesia MenggunakanPendekatanKointegrasi Dan Kausalitas Granger Pada Periode 2000-2012 " (Ilmu Administrasi Niaga, Fakultas Ilmu Sosial dan Ilmu Politik, Fisip UI, 2013), h.12.Dumairy. 2015. Bank Islam, Materi Kuliah Sistem dan Lembaga KeuanganSyariah FEB UGM, tidak diterbitkan.Dumairy. 2015. Pilar Sistem Keuangan Islam. Materi Kuliah Sistem danLembaga Keuangan Syariah FEB UGM, tidak diterbitkan.Gambacorta, Leonardo, Jing Yang, dan Kostas Tsatsaronis. 2014. Financial Structure and Growth . BIS Quarterly Review March 2014.Gujarati, Damodar N. 2003. Basic Econometrics, Fifth Edition. New York:McGraw-Hill Irwin. Hasin, Zamrah dan M. Shabri Abd Majid. 2011. The Importance of IslamicBanks in the Monetary Transmission Mechanism in Malaysia.InternationalConference on Idlamic Economics and Finance 8th.Inggrid. 2006. Sektor Keuangan dan Pertumbuhan Ekonomi di Indonesia: Pendekatan Kausalitas dalam Multivariate Vector Error Correction Model (VECM). Jurnal Manajemen dan Kewirausahaan Fakultas Ekonomi UK Petra, 8:40-50.Iskandar dan Sugiharso Safuan. 2010. Analisis Hubungan Perkembangan SektorKeuangan dan Pertumbuhan Ekonomi di Indonesia (PendektanAutoregressive Distributed Lag.Ismail. 2010. Manajemen Perbankan. Surabaya: Kencana.Johnson. 2015. Analysis of the impact of the economic credits on the inflationand economic growth in Togo. African Journal of Marketing Managementvol 7 pp 68-79, July 2015.Kasmir. 2002. Bank dan Lembaga Keuangan Lainnya. Edisi Revisi 2002.Jakarta: PT. Rajagrafindo PersadaKing, Robert G. and Ross Levine. 1993. Finance and Growth, Schumpeter Mightbe Right. The Quarterly Journal of Economics, Vol 108, No.3, pp. 717-737.Oxford University Press.Kurniasari, Widita. 2010. Analisis Pengaruh Kredit Perbankan dan TenagaKerja terhadap Pertumbuhan Ekonomi Indonesia. Unpublished MasterDissertation, Universitas Indonesia, Depok.Kuncoro, Mudrajad.2009. Metode Riset Untuk Bisnis & Ekonomi. Jakarta:Erlangga. Levine, Ross dan Sara Zervos. 1998. Stock Markets, Banks, and EconomicGrowth. The American Economic Review, Vol 88 No.3, pp. 537-558.Lewis, Mervyn dan Latifa Algaoud. 2001. Islamic Banking. Diterjemahkan oleh Burhan Wirasubrata. Jakarta: PT Serambi Ilmu Semesta Anggota IKAPI.Maia, Alexandre Gori dan Esther Menezes. 2014. Economic Growth, Labor andproductivity in Brazil and the United States : a comparative analysis.Revista de Economica Politica June 2014.Mankiw, N. Gregory. 2003. Macroeconomics. Seventh Edition. New York :Worth Publisher.Moh. Toekam. 1999. Perkreditan Bisnis Inti Bank Komersial. Jakarta: PT. Gramedia.Otoritas Jasa Keuangan. 2008-2018. Statistik Perbankan Indonesia. Jakarta: Otoritas Jasa Keuangan.Otoritas Jasa Keuangan. 2008-2018. Statistik Perbankan Syariah. Jakarta: Otoritas Jasa Keuangan.Rahmi Rahmawati. 2016. Pengaruh Faktor Makroekonomi Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. (Skripsi S1 Fakultas Syariah dan Hukum Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2016), h.63Ribut Wahyudi. 2009. Analisis Vector Auto Regressive (VAR) Transaksi Instrumen Moneter Syariah Terhadap Kinerja Perbankan Syariah di Indonesia. (Skripsi S1 Fakultas Ekonomi dan Bisnis UIN Syarif Hidyatullah Jakarta, 2009), h. 45.Ris, Yuwono Yudo Nugroho. 2009. Analisis Faktor-faktor Penentu Pembiayaan Perbankan Syariah di Indonesia : Aplikasi Model Vector Error Correction",(Tesis. Institut Pertanian Bogor, 2009), h.77-79.Rivai, Veithzal dkk. 2007. Bank and Financial Institution Management: Conventional and Sharia System, Jakarta: PT Raja Grafindo Persada.Said Sa'ad Marthon. 2004. Ekonomi Islam Ditengah Krisis Ekonomi Global. Jakarta: Zikrul Hakim, hlm. 142.Sukirno, Sadono. 2002. Makroekonomi Modern. Jakarta: PT Raja Drafindo PersadaSuseno dan Piter Abdullah. 2003. Sistem dan Kebijakan Perbankan di Indonesia.Seri Kebanksentralan no. 7. Jakarta: Bank Indonesia.Sukirno, Sadono. 2004. Pengantar Teori Makroekonomi. Jakarta: PT RajaGrafindo Persada.Undang-undang Perbankan Syariah. 2008. --- .Jakarta: Sinar Grafika. Undang-undang Perbankan. 2009. --- .Jakarta: Sinar Grafika.
This study aimed at assessing the efficiency of zakat organizations in Indonesia by the use of non-parametric efficiency measurement methods. In addition, a cluster analysis based on the affiliation type was also used to assess the efficiency of Zakat organizations. A quantitative approach with the DEA and FDH methods was applied to this research, during which the latest data from the financial reports of each Zakat Institution have been utilized. This period ranges from 2014 to 2018 for the 14 Zakat Institutions. Based on the results, Zakat Institutions have equal efficiency between DEA and FDH methods if the clusters of government, corporation, and social community are combined. Research data on measuring efficiency show that the DEA method contributes 21% of all Decision-Making Units (DMU) to the total, while the FDH method contributes 25%. The research is one of the first studies to focus on the efficiency of the Zakat Institutions and its associated clusters: government, corporation, and social community. This research can be useful for Zakat Institutions in the form of critical application evaluation considering the research input variables, such as salaries, operational costs, and cost of socialization, and research output variables, for example zakat fund, zakat distribution taking maqasid sharia aspects into consideration.
The results obtained from the Malmquist Productivity Index seen from the TFP Change score indicate Rumah Zakat Indonesia has an increase in productivity from 2010 to 2017. This was added to the score of more than 1,000 in 2014 and 2015. In carrying out its functions as a manager of zakat, improving the performance of Rumah Zakat in Indonesia in its early years - the beginning of its formation has not been 100% efficient in carrying out its functions, but fulfilling the time of Rumah Zakat has been able to activate its functions efficiently. Evidenced by the last 3 years Rumah Zakat has an efficiency level of 100% and shows Rumah Zakat is an National Amil Zakat Institution (LAZNAS) which has an efficient performance.Keywords: Malmquist, Rumah Zakat, Efficient, ProductivityREFERENCESAmanda, Rica. 2010. Analisis Efisiensi Teknis Bidang Pendidikan dalam Implementasi Model Kota Layak Anak. Skripsi Universitas Diponegoro Semarang.Anoraga, Sinungan. 2000. Manajemen Sumber Daya Manusia. Bumi Aksara. Jakarta.Anshori, Muslich dan Sri Iswati. 2009. Metodologi Penelitihan Kuantitatif. Airlangga University Press. Surabaya.Asili. 2017. Manajemen Strategi Filantropi Islam Di Palembang Dengan Pendekatan Appreciate Inquiry. I-Economic Vol.3 No.2Atmanti, Hasstarini Dwi. 2005. Investasi Sumber Daya Manusia Melalui Pendidikan. Jurnal Dinamika Pembangunan. 2 (1). 30-39Azhari, A. 2008.Kinerja Organisasi Dinas Pendapatan Daerah Provinsi Khusus Daerah Ibukota Jakarta Dengan Pendekatan System Thinking Dan System Dinamics.Disertasi tidak diterbitkan.Universitas Indonesia Fakultas Ilmu Sosial dan Ilmu Politik Departemen Ilmu Administrasi Program Pasca Sarjana. Jakarta.Bamualim, Chaider S dan Irfan Abubakar. 2005. Revitalisasi Filantropi Islam, Studi Kasis Lembaga Zakat dan Wakaf di Indonesia. Pusat Bahasa dan Budaya UIN Syarif Hidayatullah. Jakarta.BPS Kabupaten Gresik. 2017. Sosial dan Kependudukan. Gresik. (https://gresikkab.bps.go.id/)Budi, Daniel S. 2010. Efisiensi Relatif Puskesmas-Puskesmas di Kabupaten Pati Tahun 2009.Tesis.Fakultas Ekonomi Program Magister Perencanaan dan Kebijakan Publik.Universitas Indonesia. Jakarta.Cahyono, E.F. 2017.Efficiency of Baznas (Indonesian National Zakat Amil Agency) Performance. Australian Journal of Islamic Finance and Business, Vol. 3 Issue 2 : 2206-4397Coelli, T.J, Rao, D.S.P, Prasada Rao, Christoper J. O'Donnel and G.E Battese. 2005. Introduction to Efficiency and Productivity Analysis. (second edition). Kluwer Academic Publishers. Boston.Dewi, Dhita Triana. 2010. Analisis Kunjungan Obyek Wisata Water Blaster Kota Semarang. Skripsi. Fakultas Ekonomi Universitas Diponegoro Semarang.Halim, Abdul. 2004. Akuntansi Keuangan Daerah. Salemba Empat. Jakarta.Hasibuan, H. Malayu. 2003. Manajemen Sumber Daya Manusia. Edisi Revisi. Bumi Aksara. Jakarta.Herjanto, Eddy. 2004. Manajemen Operasi. Edisi Ketiga. Jakarta.Ikatan Akuntan Indonesia. 1998. PSAK No. 45 Pelaporan Keuangan Organisasi Nirlaba.Khariza, Adhisty Mohammad. 2009. Analisis Kinerja Sektor Usaha Tani Padi Melalui Pendekatan Agribisnis. Vol. 5 No. 1Lahutung, Brigita. 2012. Model Pengambilan Keputusan (http://model pengambilan keputusan Gita Lahutung's Blog.html, diakses tanggal 25 Februari 2018)Mizobuchi, Hideyuki. 2015. Productivity Indexes Under Hicks Neutral Technical Change. School of Economics University of Queensland. Australia.Qalahji, M. Rawwas. 2000. Ensiklopedi Fiqh Umar bin Khatab. (terjemahan M Abdul Mujieb et.al). Raja Grafindo Persada. Jakarta. Dalam Saputra, AA. 2017. Makna Produktifitas Sumber Daya Manusia Ditinjau Dari Sudut Pandang Syariah Dan Konvensional. Stie Indocakti Malang.Rakhmadi, Rezki Syahri. 2010. Analisis Efisiensi Produktivitas Perbankan Syariah Indonesia. Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah. Jakarta.Raphael, G. 2013. A DEA Based Malmquist Productivity Index Approach in Assessing Performance of Commercial Banks: Evidence From Tanzania. Europian journal of bussness and management. Vol. 5 No. 6 pp 25-34Republik Indonesia. Undang-undang Republik Indonesia Nomor 23 tahun 2011 tentang pengelolaan zakat.2012. Biro Bina Mental dan Kesra. Jakarta.Rusydiana, AS. 2015. Indeks Malmquist Untuk Pengukuran Efisiensi dan Produktivitas Bank Syariah di Indonesia.Saleh, Samsubar. 2000. Metode Data Envelopment Analysis. Yogyakarta. PAU-FE Universitas Gadjah Mada.Saputra, AA. 2017. Makna Produktifitas Sumber Daya Manusia Ditinjau Dari Sudut Pandang Syariah Dan Konvensional. Stie Indocakti Malang.Soekarwati. 1989. Prinsip Dasar Ekonomi Pertanian. Rajawali Press. Jakarta. Dalam Rendiana, Gery. 2015. Analisis Pengaruh Efisiensi (BOPO) Dan Capital Adequacy Ratio (CAR) Terhadap Return On Assets (ROA) (Study Kasus Pada Perbankan Syariah Yang Terdaftar Di OJK Pada Tahun 2010 – 2014).Sugiyono. 2009. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta. Bandung.Sunarto. 2010. Pengantar Statistika (Untuk Penelitian Pendidikan Sosial, Komunikasi, Ekonomi dan Bisnis). Alfabeta. Bandung.Supomo, Bambang dan Nur Indriantoro. 2003. Metodologi Penelitihan Bisnis. Cetakan Kedua. BFEE UGM. Yogyakarta.Talluri, S. 2000. Data Envelopment Analysis: Models and Extension. Decision Line 31(3): 8-11Yaumidin, U.K. 2007. EfficienyIn Islamic Banking, A non-parametic Approach. Buletin Economi Moneter dan Perbankan. Apri 2007Yildirim, I. 2015. Financial efficiency analysis in Islamic banks: Turkey and Malaysia models. Journal of Economics, Finance, and Acounting Vol. 2, Issues 3. Pp 289-300Yudistira, Donsyah. 2003. Efficiency in Islamic Banking: an Empirical Analysis of 18 Banks. Proceding International Conference o Islamic Banking: Risk Management, Regulation, and Supervision. Bank Indonesia, 30 September-2 Oktober 2003. Bank Indonesia. Jakarta.Zhang, B. 2013.Integrated systems approach identifies genetic nodes and networks in late-onset Alzheimer's disease. US National Library of Medicine National Institutes of Health. Bethesda.
The main objective of this research is to see the potential that supports the implementation of sharia principles in the Batu City tourism sector. The tourism sector studied consists of hotels, restaurants and food, travel agencies and tourist areas. The next objective is to see the economic benefits that will be produced in the future with the application of sharia principles in the tourism sector. This study uses descriptive qualitative methods conducted by interviews, observations and questionnaire tools to see the response generated through a Likert scale. The results of this study indicate that parties related to the tourism sector provide a positive response to the application of sharia principles in the tourism sector, which will provide economic benefits for industry players, the public, and the government.
This study aims to analyse the level of efficiency of zakat institutions in Indonesia between 2014 and 2018. Zakat institutions are divided into three clusters based on the organisation's nomenclature: the government, public, and private groups. The division of these clusters aims to see differences in the management of zakat funds between each group. This study uses a quantitative research approach through the Free Disposal Hull (FDH) method to produce a more comprehensive average efficiency estimation than the Data Envelopment Analysis (DEA). The sampling technique is purposive, and there are fourteen research objects observed. The government cluster is the cluster with the highest efficiency value. The private set comes in second, and the public group comes in third ranking. The high score that the government cluster earns is due to their primary business purpose, which focuses on managing zakat funds. The results of this study can be used as references for the policy establishment of zakat institutions in Indonesia.
This research aims to analyze the efficiency level of fourteen Zakat Management Organizations (ZMO) in Indonesia. This study uses a quantitative approach with the method of Free Disposal Hull (FDH) and the Super Efficiency (SE) method. Socialization Expense, Operational Expense, and Salary Expense are the input variables, while zakah fund collection and zakah distribution become the output variables. Empirical findings show that ZMO Corp 4 has the highest efficiency level, which analyzed through both methods of FDH or SE. ZMO managed by the government is the most efficient ZMO compared to the others who managed by private group and social organization. Total Potential Importance (TPI) shows that the output variable that requires the most significant adjustment is the zakat distribution, which is 12.66%
This study aims to analyse the level of efficiency of zakat institutions in Indonesia between 2014 and 2018. Zakat institutions are divided into three clusters based on the organisation's nomenclature: the government, public, and private groups. The division of these clusters aims to see differences in the management of zakat funds between each group. This study uses a quantitative research approach through the Free Disposal Hull (FDH) method to produce a more comprehensive average efficiency estimation than the Data Envelopment Analysis (DEA). The sampling technique is purposive, and there are fourteen research objects observed. The government cluster is the cluster with the highest efficiency value. The private set comes in second, and the public group comes in third ranking. The high score that the government cluster earns is due to their primary business purpose, which focuses on managing zakat funds. The results of this study can be used as references for the policy establishment of zakat institutions in Indonesia.
This research aims to analyze the efficiency level of fourteen Zakat Management Organizations (ZMO) in Indonesia. This study uses a quantitative approach with the method of Free Disposal Hull (FDH) and the Super Efficiency (SE) method. Socialization Expense, Operational Expense, and Salary Expense are the input variables, while zakah fund collection and zakah distribution become the output variables. Empirical findings show that ZMO Corp 4 has the highest efficiency level, which analyzed through both methods of FDH or SE. ZMO managed by the government is the most efficient ZMO compared to the others who managed by private group and social organization. Total Potential Importance (TPI) shows that the output variable that requires the most significant adjustment is the zakat distribution, which is 12.66% ; Penelitian ini bertujuan untuk menganalisis tingkat efisiensi empat belas Organisasi Pengelola Zakat (OPZ) yang beroperasi di Indonesia. Pendekatan kuantitatif digunakan dengan membandingkan metode Free Disposal Hull (FDH) dan Super Efficiency (SE). Variabel input terdiri dari Socialization expense, Operational Expense, dan Salary Expense, sedangkan penghimpunan dana zakat dan penyaluran zakat merupakan variabel output. Temuan empiris menunjukkan bahwa ZMO Corp 4 merupakan lembaga dengan tingkat efisiensi tertinggi, baik dianalisis dengan metode FDH maupun Super Efficiency. OPZ yang dikelola oleh pemerintah adalah OPZ yang paling efisien dibandingkan dengan yang dikelola oleh grup swasta dan organisasi sosial. Tingkat Total Potential Importance (TPI) menunjukkan bahwa variabel output yang memerlukan penyesuaian paling signifikan adalah penyaluran zakat, yaitu 12,66%.
