AJ IFB. Australasian Journal of Islamic Finance and Business Volume 1 Issue 1 October
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1 Australasian Journal of Islamic Finance and Business Volume 1 Issue 1 October AJ IFB 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 million people, or about 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 13
2 in Indonesia reached percent or 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 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 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. 14
3 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 , 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 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) 15
4 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) 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. 16
5 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) 17
6 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 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 18
7 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 19
8 welfare of the community, especially the indigent and poor classes 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 20
9 technically, from the intermediation approach (100%) and production (85%) in 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, 21
10 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 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 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 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 = 22
11 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 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 Models of DEA 23
12 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 24
13 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: In 2009, 2010 and 2011 BAZNAS back successfully obtained the ISO, this time for the new series, ISO 9001: BAZNAS is the first institution to obtain ISO 9001: 2008 for all work units in In 2009, BAZNAS also awarded The Best Quality Management from Karim Business Consulting 25
14 4. BAZNAS successfully predicate Financial Statements for non-departmental agencies as the Department of Finance in 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 Results and Efficiency Analysis Based on Banxia software can be viewed as follows: Year Nilai Efisien Kondisi % v Efisien % - Decreasing return to scale % - Increasing return to scale % v Efisien % - Decreasing return to scale % v Efisien % - 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 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 26
15 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: 27
16 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 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. References His translation of the Qur'an and the Ministry of Religious Affairs Republic of Indonesia. A A. Islahi, 1997, Economic Conception Ibn Taymiyyah, Development Studies 1997 Al- Ghozali, Ihya 'Ulumuddin, Vol.3. Maktabah Toha Al-Kholifi, Riyadh Al-Mansur Maqaashidus Syar'iyyah Atsaruhaa wa fi Fiqhil Muamalaat al-maaliyah. Malik Abdul Aziz University Magazine Ascarya and Yumanita 2006, Efficiency Analysis of Islamic Banking in Indonesia with Data Envelopment Analysis, Tazkia Islamic Finance and Business Review, Vol.1, No.2, December Central Bureau Statitistik 2009, Statistics Indonesia, (Online), Hotmail August 23, 2009 Badawi, Ahmad, 2006, the keynote speaker on the International Conference on Zakat. Kuala Lumpur: Mandarin Oriental, 28 November 2006 Bank Indonesia, 2009, Book Indonesian Economic Report 2008, (Online), http: // Hotmail July 15, Beik, Irfan Syauqi (2008). Islamic Economic Pro Pro People. Reuters December 22, 2008 Chapra, M. Umar, 1996, What is Islamic economics? : IDB prize winners' lecture series. IRTI. Chapra, M. Umar, 1999, Islam and economic challenges: Islamization of contemporary 28
17 economics, Gusti treatise. Coelli, Timothy J, D.S. Prasada Rao, Christopher J. O'Donnell and George E. Battese, 2005, An intoduction to Efficiency and productivity Analysis, second edition, Springer Damanhuri, didin S & Heru Nugroho & Ignas Kleden & Mohtar Masoed & Ramlan Surbaki (1997), Critical Review of Liberalism and Socialism Ideology, Education and Training Agency Affairs. Department of Religion, 2003, the Decree of the Minister of Religious Affairs of the Republic of Indonesia No. 373 of 2003, the implementation of Law No. 38 Year 1999 on Zakat Management. Jakarta: MORA Farrell, MJ, 1957, The Measurement of Productive Efficiency, Journal of the Royal Statistical Society, Vol. 120, No. 3, p Forbes Magazine, in 2009, Indonesia's 40 Richesst, (Online), home_ asia /, Hotmail August 27, 2009 Zakat Forum Require GAAP, (online), /11), Hotmail August 27, 2009 Hafidhuddin, Didi & Hasan Rifai alfaridy 2008, Zakat Practical Guide, Wallet Dhuafa Republika Hassan, M Kabir The X-Efficiency In Islamic Banks, Islamic Economic Studies, Vol 13 No 2 February 2006 Ibn Taymiyyah, Majmoo Fataawa, Vol. 29. Daar Alamil Pole Kantakji, Samir Mudzhar 2003, Daurul hadara Tathwiiril Islamiyah Fi Fikrill Muhasibi, Doctoral Dissertation at the University of Aleppo Spain. Karim, Adiwarman 2007, Islamic Micro Economics, third edition, RajaGrafindo. LP3EI, Islamic Economics, King Grafindo 2007 Looking at Indonesia's debt position, the Economic Daily Balance 13 April 2009 Popoviã, Gordana and Milan Martia, 2005, Two-Stage DEA Use for Assessing Efficiency and Effectiveness of Micro-Loan Program. Romania: The 7th Balkan Conference on Operational Research Qaradawi, Yusuf, 2005, Spectrum Zakat, Jakarta: Zikrul Judge., 2004, the role of the Economic and Moral Values of Islam. Jakarta: Robbani 29
18 Press., 2007, Law Zakat, Prints tenth, Jakarta: Litera ANTARNUSA Reichmann, Gerhard, 2004, Measuring University Library Efficiency Using Data Envelopment Analysis, Vol 54 Libri University of Graz Rheault, Michelle and Bhatt, SK and Duggan, Bruce, 2004, Measuring the best practices in canadian Using the data envelopment analysis orchestras. ASAC, Faculty of Management, University of Manitoba. Siddiqi, Nejatullah, 1989, the Islamic economic thought during the writing of a review. Translators: Nurin enterprise. Dewan Bahasa Dan Pustaka Ministry of Education Malaysia Survey Potential Zakat Society, 2007, Potential Zakat Community: Survey Results Household Muslims in 10 City Year PIRAC Tofallis, Chris & Sargeant, Adrian, 2000, Assessing Charities Using Data Envelopment Analysis. Centre for Business Performance, Cranfield University. Wibisana, Andi Revelation (2004), Application of the Principles of Good Corporate Government In Amil Zakat Institutions in Indonesia, Master Thesis in PPS FE UI: unpublished. Widodo, Hertanto and Teten Kustiawan, 2001, Accounting and Financial Management For business organizations Zakat, Zakat Management Institute Joseph, Maulana, 2005, the implementation of zakat management policy on National Zakat Agency. Master Thesis in PPS FE UI: unpublished. Zamil, Aiza Mohd Nor., Abdul Rahim Abdul Rahman, 2006, Efficiency of Islamic and Conventional Commercial Banks in Malaysia: A Data Envelopment Analysis (DEA) Study, Institute of Islamic Banking and Finance (IIiBF), IIUM Malaysia. 30
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