Australasian Journal of Islamic Finance and …acrd.net.au/ajifb/files/Paper 2.pdfAustralasian Journal of Islamic Finance and ... faces some important challenges, ... of society and

Australasian Journal of Islamic Finance and Business

Volume 1 ● Issue 1 ● October 2015

www.acrd.net.au/ajifb

AJ

IFB

13

Efficiency of Baznas (Indonesian National Zakat Amil Agency) Performance

Eko Fajar Cahyono

Airlangga University

Abstract

Indonesian nation faces some important challenges, namely increasing poverty and high income

inequality. In the face of it, Islam has provided guidance to man in order to carry out the

obligations zakt, donation and charity. Potential zakat in Indonesia so great with a majority

Muslim population. With it, the Indonesian government established a special agency to manage

the fund donation charity and alms. The institute is supported by the State budget funds and

managed by government officials. This study aims to measure the efficiency of Agency National

Zakat Indonesia. This study uses Data Envelope Analysis using input data such as operating

costs and personnel costs and outputs such as the number and amount of zakat distribution of

zakat, the data obtained from the institution's financial statements. The results showed that from

the period 2007 to 2013, Baznas experience fluctuations in performance efficiency. Then the

agency should seek that level efficiency performance can be further enhanced.

Keywords: Efficiency, Amil Zakat Agency Indonesia, Data Envelopment Analysis

1. Introduction

1.1. Background

Poverty is a scourge on society. Various attempts were made to alleviate poverty, but

poverty does not drop significantly. The number of poor people in 2015 is expected to reach

30.25 million people, or about 12.25 percent of the total population of Indonesia.

The increase in the number of poor people is due to several factors, including rising fuel

prices, inflation, and a weakening dollar. President Wallet Dhuafa Juwaini Ahmad said,

according to the study, collaboration ketga these factors can increase the poverty rate by one

percent.

If based on BPS data, the number of poor people in 2014, the percentage of poor people

AJIFB Volume 1, issue 1, 2015

14

in Indonesia reached 11.25 percent or 28.28 million inhabitants, it is

in 2015 there was an additional population of about 1.9 million poor.

According to Ahmad, the inequality between the poor and the rich also become

increasingly apparent. The Gini coefficient at the end of 2014 was estimated at 0.42. He

explained in terms of income, Indonesian society is divided into three classes. Upscale by 20

percent, 40 percent middle class, and the lowest class at 40.

In 2005, the lower classes benefit from economic growth by 21 percent, but in 2014

dropped to 16.9 percent. As for the upper class, in 2005 received 40 percent and increased to 49

percent of GDP in 2014.

According to him, if not equality, it is not possible in the past 10 years the Gini

coefficient can reach 0.6 percent. He said, this condition can be very dangerous because the

cause of social revolution. This must be overcome by increasing the income of people at the

bottom.

World Bank Senior Economist Vivi Alatas said, inequality between the poor and the

rich look of the high gap between consumption figures of the poorest families and the richest

families. "We need to divide the same development delicious cake," he said. (Republika, January

2, 2015

Therefore indoensia government seeks to overcome poverty was established a body Zakat

Management funded by the Government and called the National Zakat Agency

Zakat Management Organization is a non-profit intermediary organizations.

The entire operating expenses are taken from the zakat fund and pooled infaq. It is also

justified by the Sharia, because OPZ is Amilin zakat committee which also included eight ashnaf

eligible for Zakat. The portion used for operations and salaries Amilin.

In this case, Qaradawi (2005) confirms the need for operational efficiency Amilin. He

mencotohkan tax cases that often occur waste in operating costs should be reduced, as is the case

for all the office, the office elegant, striking appearance, and others. All of these costs are taken

from the tax collected is supposed to be right for the person who is in need.

Efficiency is absolutely necessary for the OPZ in order to realize greater beneficiaries

for the people. Therefore, this study seeks mengalanalisis efficiency levels several National

OPZ. Thus, it can be seen posts that can be improved operational efficiency and how much

potential the funds collected and disbursed funds can be optimized.


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1.2. Research Purposes

The purpose of this study was to assess the efficiency of Agency National Zakat. It is

expected from this study will dit emukan variables that works inefficient and how big these

variables increase the efficiency.

2. Literature Review

2.1. Definition of Zakat Management Organization

According to Widodo and Kustiawan (2001), Zakat Management Organization (OPZ)

is an institution that is engaged in the management of zakat funds, infaq, and Sadaqah. The

definition of zakat management according to law number 38 of 1999 on the management of

zakat is planning, organizing, distribution and utilization of zakat.

In the Decree of the Minister of Religion 373 2003, recognized the existence of two types of

OPZ, namely;

Amil Zakat (BAZ), ie Zakat Management Organisation established by the government

composed of elements of society and government with the task of collecting,

distributing and utilizing zakat in accordance with the provisions of religion.

Zakat Institutions (LAZ), ie Zakat Management Organisation established by the public

and confirmed by the government to conduct the collection, distribution and utilization

of Zakat in accordance with the provisions of the religion .

2.2. The concept of efficiency

The efficiency of the company consists of two components, namely technical efficiency

and allocative efficiency. Technical efficiency describes the ability of the company to produce

output with a number of inputs available. The allocative efficiency describes the ability of the

company to optimize the use of its inputs, the price structure and production technology. The

two measures are then combined into economic efficiency (economic efficiency). A company

can be said to be economically efficient if the company can minimize the cost of production to

produce a given output with a level of technology and the prevailing market price. (Farrel in

Ascarya and Yumanita, 2006)


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Coelli, et.al. (2005) illustrate the technical efficiency with the following picture:

Source: Coelli, et.al., 2005

Figure 2.1 Production and Technical Efficiency Frontier

Companies operating at point A is not efficient, because technically it can increase its output (y)

to a point B without having to add an input (x), or he can produce at the same level of output

using fewer inputs (produced in point C on the frontier line).

2.3. Efficiency Measurement Techniques

There are two techniques of measurement of efficiency, ie, the orientation of the input and

orientation output (Coelli, et.al., 2005)

a. Measurement Oriented Input (Input -Oriented Measures)

Input-oriented measurement shows a number of inputs can be reduced proportionately

without changing the amount of output produced. This scenario can be illustrated by:

Efficiency

rises = Fixed output / input isreduced

(2.1)

Farrell gives an illustration involving companies that use two inputs (X 1 and X 2) to produce an

output (y) with the assumption of constant returns to scale.


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Source: Coelli, et.al., 2005

Figure 2.2 Input Efficiency Orientation

In Figure 2.2, the line isoquant SS 1 illustrates the combination of inputs to produce the

same output level (technically efficient). The line

Isocost AA 1 describe the combination of inputs that can be purchased by the manufacturer with

The same charge level (allocative efficient).

OP line shows the combination of inputs used by a company. Point Q 1 shows the level

of technical and allocative efficient. Point P shows inefficiency due to not being on the isocost

curve and isoquant. Point R allocative efficient manner while technically efficient point Q. The

level of technical efficiency is obtained from the ratio:

TE (Technical Efficiency) = OQ / OP. (2.2)

Meanwhile, the level of allocative efficiency is obtained from the ratio

AE (allocative efficiency) = OR / OQ (2.3)

b. Oriented Measurement Output (Output -Oriented Measures)

Measuring the output orientation when a number of outputs can be increased

proportionally without changing the number of inputs used. This scenario can be illustrated by:

Efficiency rose = output increases / input fixed (2.4)


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An illustration can be seen in Figure 2.3 by using 2 output (q 1 and q 2) and one Input

(X). When using CRS assumption, then we can use a production possibilities curve (production

possibility curve) in two dimensions, where 1 is the line ZZ production possibilities and point A

indicates the level of inefficiency of a company. Note that at point A company operating under

the line of production possibilities, as ZZ 1 represents the upper limit of the possibility of

production.

Source: Coelli, et.al. 2005

Figure 2.3 Output Efficiency Orientation

Point B illustrates technically efficient, because it is located in production possibility

curve. Point C shows allocative efficient manner because it is on the line isorevenue DD 1. The

most ideal condition is when the company is able to operate at point B 1, in which he technically

efficient and allocative

AB indicates inefficiency technically means that the output be able increased to B

without any additional input. Thus, the calculation of technical and allocative efficiency can be

described by the following equation.

TE = OA / OB (2.5)

AE = OB / OC (2.6)

Then, we can define Overall Revenue Efficiency with

combining the two equations above

RE = (OA / OC) = (OA / OB) x (OB / OC) = TE x AE (2.7)

2.4. Efficiency Approach to Organizations Zakat Management


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Zakat Management Organization is an organization that acts as zakat. In carrying out

these duties, OPZ require operational funds are not small, ranging from Amilin salaries, cost of

socialization, and other operational costs. Therefore, Islam gives the right to the Amilin (OPZ) to

receive a portion of Zakat as a form of reward for their labor.

Regarding the levels of charity is given, there are two views of different scholars.

According to the history of Syafii mentioned, Amilin given alms for parts group others, namely

12.5%, because it is based on his opinion that equate part of all classes mustahik charity. If the

wage is greater than the parts, must be taken from outside the property zakat (Qaradawi, 2007).

According jumhur, distribution of wealth does not have to be evenly among eight ashnaf

mustahik charity. Ibn

Kathir in his commentary on Surah At-Tawbah: 60.

"Behold alms-charity that, just for poor people, poor people, officials-administrators

zakat, the mu'allaf who persuaded him, for (freed) slaves, those who owe, to the way of

Allah, and those people who were on the way, as something that required determination

Allah; and Allah Maha pinpoint the Wise. "(Surat at-Tawbah: 60)

He said that the most valid opinion, and Allah is Knowing, it is not obliged to give to

all groups, but enough to submit to one of eight groups and all the charity can be given to him,

although there are other communities.

Imam Malik said, "Let he (amyl) diligence and investigate the class desperately in need

and mendahuluikan them, then those beneath them, and so on, the poor people who do not have

anything. If seen misfortune was more common is a group of poor people, let them precedence

that year. If next year's misfortune suffered by the people on the way, let transferred to them

"(Sabiq, 2006)

Thus, the levels of charity which should be accepted by OPZ is sufficient levels, not too

small and not too overdone. There are no restrictive provisions which establish the levels of

12.5% of the total zakat, but adapted to the level of need and interest levels. However, should we

take the opinion of Imam Shafi'i in determining the maximum part to be given to the charity

officials, both in charge of collecting or distributing it. Imam Shafi'i has determined it that no

more than one-eighth of Zakat (Qaradawi, 2005).

On this basis, it takes an effort to streamline operational costs clicking OPZ in

accordance with the needs and importance. Thus, Zakat can be maximized to improve the


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welfare of the community, especially the indigent and poor classes.

2.5. Accomplished studies

The author has not found previous research related to the measurement of the efficiency

of OPZ using DEA. Therefore, the authors base their reasoning on several studies using DEA in

nonprofit organizations, social, banking and micro institutions. There are at least five research

that leads into the writer.

Tofallis and Sargeant (2000) analyzed the relative efficiency of 327 social institutions

that exist in the United Kingdom. Input variable used is the cost of mobilization (fundraising

expenditures), and administrative costs (administration expenditure), while its output is the

amount of funds collected voluntarily. The results showed that there were 13 social institutions

efficient in relative terms, ie 100%. The distribution of efficiency shows that social institutions

(charities) that achieve efficiency levels above 50%, only 49 charities (15% of the total).

Bhatt, Duggan and Rheault (2004) measure the degree of relative efficiency in

association orchestra in Canada. The sample was 12 out of a total of 34 orchestra in Canada. The

results show that there are four orchestra achieve an efficient level, the orchestra L, B, H, and C.

The other eight are still less efficient with range from 22% to 90%. To determine where the best

orchestra and the right to be a reference, they do test reference frequency (Frequency Reference

Test) on the four orchestra which has an efficiency of 100%. The results showed that the

orchestra L is the the best.

Ascarya and Yumanita (2006) analyzed the extent to which the efficiency of Islamic

banking in Indonesia using the production approach and intermediation. Here are the inputs and

output variables are used:

Table 2.1 Input Speseifikasi and Output

Input Production Approach

Intermediation Approach

X 1

Interest Expense

Labor Costs

X 2

Personnel costs Fixed Assets

X 3

Other Operating Costs Third-Party Funds

Output

Production Approach

Intermediation Approach

Y 1

Interest Income Loans Provided

Y 2

Other Operating Income Other income

Y 3

-

Current Asset

The study results showed that the BCC models of Islamic banks are relatively efficient


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technically, from the intermediation approach (100%) and production (85%) in 2004. Likewise,

Islamic banks are relatively efficient in scale of intermediation approach (87%) and production

(97%). From the calculation of technical efficiency and scale with the intermediation approach

and production, it appears that the BUS 2, UUS UUS 5 and 7 is the most efficient of Islamic

banks. Meanwhile, the least efficient banks are UUS 6 and UUS 9. Zamil and Rahman (2006)

conducted a study on the level of efficiency of the Bank Islamic and Conventional Banks in

Malaysia, countries that apply the dual banking system. The samples used were 11 banks in

Malaysia which consists of nine Conventional banks and two Islamic Bank. This study uses two

phases.The first stage, DEA is used to measure the technical efficiency using the assumption

Constant Return to Scale (CRS) and Variable Return to Scale (VRS). The second phase,

examine the effect of bank conditions such as size, profitability, market forces, NPL and capital

to the level of efficiency, both tekhnikal efficiency and scale efficiency.

This second test using linear regression.

From the research, it was found that the management and operations of the Bank

Conventional in Malaysia is more efficient compared with the Islamic Bank. Bank size has a

significant positive relationship to the level of efficiency, both in terms of efficiency tekhnikal

and efficiencies of scale. While the non-performance of loan (NPL) acquisitive of correlated to

the efficiency of scale. On the other hand, market forces associated significantly negative

towards technical efficiency and scale efficiency. Bank capital also has a significant negative

correlation with the pure technical efficiency (PTE). Furthermore, there is no relationship

between the level of profitability of a bank with a level of efficiency.

Popovic and Martic (2005) conducted a study on the level and effectiveness efficiency

on Micro-credit programs in Serbia aimed to help the community and reduce poverty. The

method used in this research is Two Stage DEA method, the measurement of the efficiency of

the continued with measurement of effectiveness. The number of selected samples were 18 cities

of microcredit.

Efficiency calculations performed using the output orientation CRS DEA models, while

the effectiveness calculations based VRS input oriented. The results indicate that there are five

cities that are efficient in running a micro-credit program (Arilje, Belapalanka, Èajetina,

Kraljevo, Pirot and Prokuplje), and there are 4 cities of the most effective (Babušnica, Èaèak,


22

Èajetina and Uzice). And the only town Èajetina efficient and effective.

3.Research Methods

3.1. Type and Object Research

This research uses quantitative research with a nonparametric approach Data

Envelopment Analysis (DEA). The object of research is the National Indonesia Amil Zakat. With

its financial statements in 2007 through 2013

3.2. Research Methods

In this study, the methodology that will be used is Data Envelopment Analysis (DEA)

by using software Banxia Frontier Analyst 3. Excess this method is the possibility to measure

the relative efficiency of the best value from the best producers in the sample.

3.2.1 Data Envelopment Analysis (DEA)

Methodology DEA is a nonparametric method that uses a linear programming model to

calculate the ratio of output and input for all units or Decision Making Unit (DMU) were

compared. DEA was first introduced by Charnes, Cooper, and Rhodes in 1978. This method

does not require a function equations and calculation results are relative (Siswadi and Arafat,

2004).

Simple efficiency calculation is to calculate the ratio between output and input.

However, this formula is not adequate in relation to the number of inputs and outputs associated

with the resources, activities and different environmental factors. So that the relative efficiency

measure normally used are:

Efficiency= Weighted sum of outputs

The weighted sum of inputs (3.1)

Mathematically, DEA formulations can be formulated as follows (Ascarya and Yumanita, 2009):

DMU efficiency

=


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Specification:

DMU = Decision Making Unit (CGU) n = CGU will be evaluated

m = input - input different;

p = Output - output different;

x ij = number of inputs consumed by UPK I j;

y kj = k the amount of output produced by UPK j

3.2.2 Advantages and Disadvantages of DEA

Although this method has many advantages, but it also has some drawbacks and

limitations. According Siswadi and Purwantoro (2005), DEA has several advantages:

DEA can handle measurement efficiency in relatively some similar DMU uses a lot

input and a lot output.

With method This, not be required to find assumptions shape function relationship

between variable input and output of DMU will sejnis be measured efficiency.

In The method This, the DMU-DMU be compared in directly with each other.

Factor input and output can be to have unit different measurements. As example, output

1 (x1) can form the amount lives saved and input (x2) can form the amount value

money without need to do change unit of the second variable mentioned

While some records are missing is:

Because DEA is a piece extreme point technique, then errors measurement can be result

significant problem.

DEA only measure efficiency relatir from DMU, and do not measure efficiency

absolute. With In other words, the DEA only to show comparison okay bad what did do

a DMU compared with DMU set of similar

Because DEA is technique nonparametric, then test hypothesis in Systemic difficult

done.

To Use formulation linear programming separate in order to each DMU, then

calculation Manually requires the time what's more in order to big problem, but case

this already can be resolved with presence software.

3.2.3 Models of DEA


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There are two DEA models are often used in the DEA, the model Charnes, Chooper

and Roodes (CCR) and the model Banker, Charnes and Cooper (BCC) (Ascarya and Yumanita,

2006).

1. Model CCR

CCR Model Developed by Charnes, Cooper and Rhodes (1978). This model assumes

that the addition of n times the input will

increase output by n times also or also called the assumption of constant returns to scale (CRS).

Therefore, this model is often called CRS model. Other assumptions used in this model is that

each DMU or Decision Making Unit (CGU) operating at optimal scale. Thus, the efficiency of

this model is also called the efficiency Overall, the technically efficient and scale.

2. Model BCC

Developed by Banker, Charnes and Cooper (1984). They stated that competition and

financial constraints may cause the company to not operate at optimal scale. To overcome this

problem, they propose the assumption Variable Return to Scale (VRS). That is, if there are

additional inputs by n times, it is not will cause the output increased by n times. Can be larger or

smaller). Conditions in which it can produce greater output called Increasing Return to Scale

(IRS). And if the yield is less than n times, then called the condition Decreasing Return to Scale

(DRS). Efsiensi VRS calculated assuming this is what is referred to as â € tekni efficiency

murniâ € (Pure Technical Efficiency). CGU efficiently based on this model is often referred to as

technically efficient.

4.Findings

4.1 Indonesian National Zakat Agency Profile

National Zakat Agency (BAZNAS) is the official body and the only one that is

established by the Government under Presidential Decree No. 8 of 2001 which has duties and

functions to collect and distribute zakat, infaq, and alms (ZIS) at the national level.

Birth of Act No. 23 of 2011 on Zakat Management reinforces the role BAZNAS sebagailembaga

authorized to manage a national charity.

Under the Act, BAZNAS expressed as nonstructural government agencies that are

independent and responsible to the President through the Minister of Religion.

Thus, BAZNAS with the Government is responsible for guarding the zakat


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management is based on: Islamic law, trust, benefit, justice, rule of law, integrated and

accountability.

BAZNAS run four functions, namely:

1. Planning the collection, distribution, and utilization of zakat;

2. Implementation of the collection, distribution, and utilization of zakat;

3. Control the collection, distribution, and utilization of zakat; and

4. Reporting and accountability of the management of zakat.

For the implementation of tasks and functions, it has the authority BAZNAS:

1. Collect, distribute, and utilize zakat.

2. Provide recommendations for the establishment of the Provincial BAZNAS, BAZNAS

Regency / City, and LAZ

3. Requests the management report on the implementation of zakat, donation, charity, religious

and other social funds to BAZNAS Province and LAZ.

For 11 years running the agency mandate as a national charity, BAZNAS has earned the

achievement of the following:

1. BAZNAS is a reference for the development of zakat management in the area especially for

Bazda Bazda both Provincial and Regency / City

2. BAZNAS be partners House of Representatives Commission VIII.

3. BAZNAS listed as Other Board in addition to the ministry / agency that uses state funds in the

path terklonsolidasi accountability in the Report of the Ministry / Institutions at the Ministry of

Finance.

BAZNAS numerous awards for the last four years:

1. BAZNAS successfully obtained the ISO certificate for four consecutive years, namely:

1. In 2008 BAZNAS received ISO 9001: 2000

2. In 2009, 2010 and 2011 BAZNAS back successfully obtained the ISO, this time for the new

series, ISO 9001: 2008. BAZNAS is the first institution to obtain ISO 9001: 2008 for all work

units in 2009.

3. In 2009, BAZNAS also awarded The Best Quality Management from Karim Business

Consulting


26

4. BAZNAS successfully predicate Financial Statements for non-departmental agencies as the

Department of Finance in 2008.

5. BAZNAS won "The Best Innovation Programme" and "The Best in Transparency

Management" on IMZ Award 2011

This study uses the software Banxia Frontier Analyst 3. Measurement OPZ efficiency

based on the orientation of the output and input. Its purpose is to determine the extent of OPZ

efficiency in collecting zakat and distribute it with a certain amount of input (output orientation)

or how much input can be reduced by the same amount of output (input orientation). Treatment

with these two approaches shows the efficiency of which is not much different, even in overalls

both produce the same value. Therefore, in order to facilitate the readers, the author discusses

only OPZ efficiency levels using the output approach.

Output approach is considered more appropriate for the case of OPZ, where ZIS funds collected

is still far from its potential.

4.2. Results and Efficiency Analysis

Based on Banxia software can be viewed as follows:

Year Nilai Efisien Kondisi

2007 100 % v Efisien

2008 86.1 % - Decreasing return to scale

2009 99.8 % - Increasing return to scale


2011 87.2 % - Decreasing return to scale


2013 71.1 % - Decreasing Return to scale

Table 4.1 Table Efficiency BAZNAS from 2007 through 2013

Based on the above table that Baznas have achieved efficient conditions specified in 3

years ie 2007, and in 2010 and 2013. While in 2009 Baznas experience level inefficient by

category Increasing Return Scale which means that if we add the input it will increase the

chances of achieving the maximum output . No year in 2008, 2011, and in 2013 Baznas

experiencing inefficient level with decreasing category scale return means each add input would


27

reduce output.

Figure 4.1: Distribution Efficiency Baznas

Figure 4.3: Components Which Affecting Efficiency Bazna

So with regard pie charts which is the result output of Banxia software can be

concluded to achieve efficiency Baznas must do the following:


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1.Baznas should increase the amount of zakat, infaq and alms of 8.8 percent.

2. Baznas should increase the amount of zakat distribution of 39.46 percent.

3. Baznas infaq should increase the number of distribution of 42.2 percent

4. Baznas should reduce the number of operational costs by 1, 86 percent

5.Baznas should reduce the cost of the amount of general and administrative expenses amounted

to 7.68 percent.

5 Conclusion

In carrying out its functions as zakat management organization, efficiency Baznas

performance in general has not been fully efficient and needs to improve the factors that lead to

low efficiency. This study uses only 10 Islamic banks in Indonesia only.

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Study, Institute of Islamic Banking and Finance (IIiBF), IIUM Malaysia.

http://www.forumzakat.net/

Documents

Australasian Journal of Islamic Finance and …acrd.net.au/ajifb/files/Paper 2.pdfAustralasian Journal of Islamic Finance and ... faces some important challenges, ... of society and