| dc.contributor |
Fakultas Syariah |
|
| dc.creator |
Dzubyan, Daffa Muhammad |
|
| dc.creator |
Eprianti, Nanik |
|
| dc.creator |
W, Intan Manggala |
|
| dc.date |
2020-07-25 |
|
| dc.date.accessioned |
2021-03-15T03:15:49Z |
|
| dc.date.available |
2021-03-15T03:15:49Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/21893 |
|
| dc.identifier |
10.29313/syariah.v6i2.21893 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/28045 |
|
| dc.description |
Abstract - Social institutions, especially Baitul Maal, can be said to be efficient if the programs that are designed can run and succeed in achieving the goals set. In addition, efficient social institutions can be seen from the increasing acceptance of social funds. With this research, the level of efficiency and how to optimize it can be known.This research method is qualitative with DEA method. Source of data used are Primary Data from observations and interviews and Secondary Data from 2019 Unisba Baitul Maal financial statements.The results of the study are based on the above discussion as follows: (1) the perfect efficiency level of 100% in RTS (Return to Scale) occurs in February, May, August, and December. And in February, DMU was the strongest level of efficiency because many were referred to by DMUs which were not yet efficient. (2) Optimizing the management of zakat and infaq funds in Baitul Maal Unisba against DMUs that have not been efficiently measured by the VRS (Variable Return to Scale) method, namely March, July, September, and October should reduce Promotion Costs 6-69%, reduce labor costs work 6-27%, and reduce Operating Costs 9-84% with input orientation. Whereas the orientation of output should reduce the Promotion Costs 42-72%, reduce the Labor Costs 9%, reduce the Operational Costs 29-72%, and add the Receipts of zakat funds and donations 28-97%.Keyword: Baitul Maal, Efficiency, Data Envelopment Analysis Abstrak - Lembaga sosial khususnya Baitul Maal dapat dikatakan efisien apabila program-program yang dirancang dapat berjalan dan berhasil mencapai tujuan yang ditetapkan. Selain itu lembaga sosial yang efisien dapat dilihat dari penerimaan dana sosialnya yang terus meningkat. Dengan adanya penelitian ini, maka tingkat efisiensi dan cara mengoptimalkannya dapat diketahui.Metode Penelitian ini adalah kualitatif dengan metode DEA. Sumber data yang digunakan yaitu Data Primer dari hasil observasi dan wawancara dan Data Sekunder dari laporan keuangan Baitul Maal Unisba Tahun 2019.Hasil Penelitian berdasarkan pembahasan di atas sebagai berikut: (1) tingkat efisiensi sempurna 100% secara RTS (Return to Scale) terjadi pada bulan Februari, Mei, Agustus, dan Desember. Dan Februari merupakan DMU yang paling kuat tingkat efisiensinya karena banyak dirujuk oleh DMU yang belum efisien. (2) Optimalisasi pengelolaan dana zakat dan infak di Baitul Maal Unisba terhadap DMU yang belum efisien diukur dengan metode VRS (Variable Return to Scale) yaitu bulan Maret, Juli, September, dan oktober harus mengurangi Biaya Promosi 6-69%, mengurangi biaya tenaga kerja 6-27%, dan mengurangi Biaya Operasional 9-84% dengan orientasi input. Sedangkan orientasi output harus mengurangi Biaya Promosi 42-72%, mengurangi Biaya Tenaga kerja 9%, mengurangi Biaya Operasional 29-72%, dan menambahkan Penerimaan dana zakat dan infak 28-97%.Kata Kunci: Baitul Maal, Efisiensi, Data Envelopment Analysis. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/21893/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/downloadSuppFile/21893/4278 |
|
| dc.rights |
Copyright (c) 2020 Prosiding Hukum Ekonomi Syariah |
|
| dc.source |
Prosiding Hukum Ekonomi Syariah; Vol 6, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2020); 104-106 |
|
| dc.source |
Prosiding Keuangan & Perbankan Syariah; Vol 6, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2020); 104-106 |
|
| dc.source |
2460-2159 |
|
| dc.source |
10.29313/syariah.v6i2 |
|
| dc.subject |
Hukum Ekonomi Syariah |
|
| dc.subject |
Baitul Maal, Efisiensi, Data Envelopment Analysis |
|
| dc.title |
Analisis Efisiensi Baitul Maal Unisba dengan Pendekatan DEA |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|