ANALISIS EFISIENSI PENGELOLAAN DANA ZAKAT, INFAK, SEDEKAH LEMBAGA AMIL ZAKAT NASIONAL DI INDONESIA PRA DAN PASCA PANDEMI COVID 19

Muhamad Ghufron Singgih, - and Juliana, - and Firmansyah, - (2025) ANALISIS EFISIENSI PENGELOLAAN DANA ZAKAT, INFAK, SEDEKAH LEMBAGA AMIL ZAKAT NASIONAL DI INDONESIA PRA DAN PASCA PANDEMI COVID 19. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini dilatarbelakangi oleh fenomena tingginya tingkat kemiskinan di Indonesia yang berbanding terbalik dengan potensi zakat yang besar, namun pada kenyataannya banyak lembaga amil zakat masih menghadapi inefisiensi yang ditunjukkan melalui fluktuasi penerimaan dan perlambatan penyaluran dana. Penelitian ini bertujuan untuk menganalisis tingkat efisiensi dan mengevaluasi kinerja keuangan program zakat dan infak pada Lembaga Amil Zakat di Indonesia selama periode 2018-2024, mengidentifikasi faktor penyebab inefisiensi, serta menilai pengaruh variabel Average Outstanding ZIS Days, saldo dana awal, dan dana amil terhadap efisiensi program. Metode penelitian yang digunakan adalah two-stage Data Envelopment Analysis (DEA) dengan data sekunder yang bersumber dari laporan keuangan tahunan masing-masing LAZ nasional, serta uji statistik tambahan berupa uji beda menggunakan One Way ANOVA atau Kruskal-Wallis untuk mengukur perbedaan kinerja LAZ sebelum, saat, dan setelah pandemi COVID 19. Hasil penelitian menunjukkan bahwa BAZNAS merupakan lembaga paling efisien dan konsisten dalam pengelolaan zakat, sementara pada program infak, Darul Qur’an menjadi lembaga dengan tingkat efisiensi rata-rata tertinggi. Analisis regresi Tobit menemukan bahwa rasio Average Outstanding ZIS Days berpengaruh negatif signifikan terhadap efisiensi karena memperlambat penyaluran, saldo dana awal berpengaruh positif signifikan sebagai penopang likuiditas, dan dana amil berpengaruh negatif signifikan karena porsi yang besar mengurangi alokasi penyaluran. Selain itu, tidak ditemukan perbedaan signifikan pada kinerja Lembaga Amil Zakat sebelum, saat, dan setelah pandemi COVID-19, meskipun secara statistik kinerja menunjukkan hasil yang lebih baik pada masa pandemi. Temuan ini mengimplikasikan perlunya percepatan distribusi dana, penerapan strategi pengelolaan keuangan yang lebih adaptif, peningkatan transparansi laporan keuangan, serta optimalisasi teknologi digital, dengan dukungan aktif masyarakat, pemerintah, dan akademisi untuk mewujudkan tata kelola zakat yang lebih optimal, akuntabel, dan berkelanjutan. This study is motivated by the paradox between Indonesia’s high poverty rate and the vast potential of zakat, yet in practice many zakat institutions still face inefficiency, as reflected in fluctuating revenues and delayed fund distribution. The research aims to analyze the efficiency level and evaluate the financial performance of zakat and infak programs in Indonesian zakat institutions during the 2018-2024 period, identify the factors causing inefficiency, and assess the influence of Average Outstanding ZIS Days, beginning fund balance, and amil fund on program efficiency. The study employs a two-stage Data Envelopment Analysis (DEA) using secondary data from the annual financial reports of national zakat institutions, complemented by statistical difference tests using One Way ANOVA and Kruskal-Wallis to measure performance variations before, during, and after the COVID 19 pandemic. The results show that BAZNAS is the most efficient and consistent institution in zakat management, while Darul Qur’an demonstrates the highest average efficiency in infak programs. Tobit regression analysis reveals that the Average Outstanding ZIS Days ratio has a significant negative effect on efficiency due to delayed distribution, the beginning fund balance has a significant positive effect as a liquidity buffer, and the amil fund has a significant negative effect because a larger allocation reduces distributable funds. Moreover, no significant differences were found in institutional performance across the pre-pandemic, pandemic, and post-pandemic periods, although statistically, zakat institutions performance was relatively better during the pandemic. These findings imply the necessity of accelerating fund distribution, adopting more adaptive financial strategies, improving financial reporting transparency, and optimizing digital technology, alongside the active involvement of society, government, and academics to achieve more optimal, accountable, and sustainable zakat governance.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?view_op=new_profile&hl=en SINTA ID DOSEN PEMBIMBING Juliana:6649754 Firmansyah:5995005
Uncontrolled Keywords:	Lembaga Amil Zakat, Efisiensi, Two Stage Data envelopment analysis (DEA), Uji beda One Way Anova, Kruskal-wallis. Amil Zakat Institution, Efficiency, Two-Stage Data Envelopment Analysis (DEA), Comparative Test One Way Anova, Kruskal-wallis
Subjects:	B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam
Depositing User:	Muhamad Ghufron Singgih
Date Deposited:	18 Sep 2025 02:20
Last Modified:	18 Sep 2025 02:20
URI:	http://repository.upi.edu/id/eprint/139696

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