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Efficiency of zakat institutions in Malaysia: an application of data envelopment analysis

Abdul Wahab, Norazlina and Abdul Rahman, Abdul Rahim (2012) Efficiency of zakat institutions in Malaysia: an application of data envelopment analysis. Journal of Economic Cooperation and Development, 33 (1). pp. 95-112. ISSN 1308-7800

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The aim of this paper is to measure the efficiency of zakat institutions in Malaysia during the period of 2003 to 2007. Using a Data Envelopment Analysis (DEA) technique, the results show that zakat institutions have exhibited mean technical efficiency of 80.6%. The results also suggest that pure technical inefficiency dominates the scale inefficiency effects in determining technical efficiency of zakat institutions in Malaysia. Further analysis of Spearman and Pearson correlation coefficients suggests that while higher Muslim population states tend to positively correlated to zakat collection, its correlation with efficiency score does not indicate a strong relationship, implying that it does not promise efficiency of zakat organization.

Item Type: Article (Journal)
Additional Information: 1576/25973
Uncontrolled Keywords: zakat institutions, Malaysia
Subjects: H Social Sciences > HJ Public Finance > HJ9011 Local finance
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Professor Abdul Rahim Abdul Rahman
Date Deposited: 04 Oct 2012 15:09
Last Modified: 06 Nov 2012 21:21
URI: http://irep.iium.edu.my/id/eprint/25973

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