Judul: Analisis Kinerja dan Efisiensi Organisasi Pengelola Zakat melalui Pendekatan Indeks Zakat Nasional (IZN) dan Data Envelopment Analysis (DEA) Studi Kasus Provinsi Jambi.
Abstrak: Zakat merupakan rukun Islam ketiga dan memiliki dampak sosial ekonomi. Pada praktiknya Organisasi Pengelola Zakat (OPZ) memiliki keterbatasan dalam kelembagaan maupun aspek manajerial. Penelitian ini bertujuan untuk menganalisis kinerja dan efisiensi OPZ di Provinsi Jambi. Penelitian ini mengukur kinerja OPZ melalui indikator kelembagaan Indeks Zakat Nasional (IZN) dan efisiensi OPZ melalui metode Data Envelopment Analysis (DEA). Sampel yang digunakan dalam penelitian ini adalah BAZNAS Provinsi Jambi dan LAZ RSIM. Berdasarkan hasil analisis kinerja LAZ RSIM memperoleh nilai indeks sebesar 0.63, dan BAZNAS Provinsi Jambi memperoleh nilai indeks sebesar 0.44 yang menggambarkan kinerja OPZ tergolong “Cukup Baik”. Berdasarkan analisis efisiensi, LAZ RSIM telah mencapai tingkat efisiensi maksimal yakni 100%. BAZNAS Provinsi Jambi mencapai efisiensi sebesar 56.1%. Efisiensi rata-rata OPZ adalah 78.1%.
Keyword: indeks zakat nasional (IZN), data envelopment analysis (DEA), kinerja, efisiensi

Judul: Efficiency Analysis of Zakat Fund Management by the National Amil Zakat Agency (BAZNAS)
Abstrak: BAZNAS adalah lembaga yang berwenang untuk mengelola dana zakat sebagai pengentas kemiskinan. Perolehan dana zakat terus bertumbuh seiring tahun, tetapi tidak diiringi dengan penurunan tingkat kemiskinan yang signifikan. Penelitian ini bertujuan untuk menganalisis efisiensi BAZNAS dalam mengelola dana zakat. Metode yang digunakan dalam penelitian adalah DEA dengan pendekatan produksi dan intermedasi. Data penelitian menggunakan laporan keuangan tahunan BAZNAS RI periode 2013-2022. Hasil penelitian menunjukkan bahwa BAZNAS RI kurang efisien dalam mengelola dana zakat dengan pendekatan produksi pada tahun 2013, 2016, dan 2017. Sedangkan pada pendekatan intermediasi, BAZNAS RI sudah efisien pada seluruh periode yang diteliti., BAZNAS is an institution authorized to manage zakat funds as a poverty alleviator. The acquisition of zakat funds continues to grow over the years, but it is not accompanied by a significant reduction in poverty levels. This study aims to analyze the efficiency of BAZNAS in managing zakat funds. The method used in this research is DEA with production and intermediation approach. The data used in this research is annual financial report of BAZNAS RI from 2013 to 2022. The results showed that BAZNAS RI was less efficient in managing zakat funds with the production approach in 2013, 2016, and 2017. While in the intermediation approach, BAZNAS RI has been efficient in all periods studied.
Keyword: efisiensi, produksi, DEA, Intermediasi, zakat

Judul: Growth, Concentration Chlorophyll-a, and Structure of Macroalgae Gracilaria edulis in the Culture Media Containing Copper
Abstrak: The physiological responses (specific growth rate, concentration of chlorophyll-a, morphological and anatomical structure of the vegetative cells) of the marine macroalga Gracilaria edulis at the different concentrations of copper (0.01 as control, 0.04, 0.06 and 0,5 ppm) delivered continuously for 28 days under controlled laboratory conditions were investigated. Result showed that the degree of copper toxicity depends on both factor the concentration and exposure time. Copper concentration and day of exposure decreased significantly the specific growth rate (SGR) of the Gracilaria edulis but only 0,5 ppm Cu decreased the chlorophyll-a content when compared to control. Of the various physiological end points measured, growth proved to be the most sensitive response than chlorophyll-a with reductions in specific growth rate (SGR). The reason for this could be related to a greater sensitivity of the enzymes involved in growth than those related to chlorophyll-a or a greater energy needs to maintain cellular integrity and metabolic processes under sublethal Cu stress. In all cases, the main effect on vegetative cells were structure changes in cortex and subcortex cells, compared to control, macroalgae exposed to copper showed depigmentation and blending in the lateral branches, heavy staining of the cell wall and severe damage of cell membrane, while the mucilage and the cell walls was densely fibrillar, thick and heavily stained, the cortex cell was clearly vacuolated, the presence of endophytic on the cell wall and endophytic spores in the mucilage. The presence vacuoles should be related to a metal immobilization mechanism, minimizing the Cu toxicity for cells. The epiphytic bacteria can act as a biofilter diminishing the availability of Cu for macroalgae accumulation.
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