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Sains Malaysiana 53(9)(2024): 2085-2098
http://doi.org/10.17576/jsm-2024-5309-06
Penyuaian Model Analisis Penyampulan Data: Bukti Empirik daripada Institusi Wakaf
(Data Envelopment Analysis Model Fitness:
Empirical Evidence from Waqf Institutions)
NURUL
HIDAYAH MD RAZALI1, RUBAYAH YAKOB1, ZAIDI ISA2,* & MOHD HAFIZUDDIN SYAH BANGAAN ABDULLAH1
1Fakulti Ekonomi & Pengurusan, Universiti Kebangsaan Malaysia,
43600 UKM Bangi, Selangor, Malaysia
2Fakulti Sains dan Teknologi, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia
Received: 7 May 2024/Accepted: 5 July 2024
Abstrak
Analisis Penyampulan Data (APD) ialah kaedah analisis bukan parametrik yang boleh menghitung skor kecekapan dengan mempertimbangkan input dan
output. Model APD telah melalui beberapa semakan sejak awal diperkenalkan oleh Farrell pada tahun 1957. Model awal, yang dikenali sebagai Model CCR, telah diperkenalkan oleh Charnes, Cooper dan Rhodes pada tahun 1978. Ini diikuti oleh Model BCC, dibangunkan oleh Bankers, Charnes, dan Cooper pada tahun 1984. Dari masa ke masa, APD telah berkembang menjadi model yang lebih rumit yang dikenali sebagai APD Dinamik. Contohnya, Model TT,
yang diasaskan oleh Tone dan Tsutsui pada tahun 2010. Penggunaan Model TT memfokuskan kepada pengiraan kecekapan yang mengambil kira kesinambungan aktiviti bawaan atau peralihan. Oleh itu, objektif kajian ini adalah untuk menentukan model APD yang paling sesuai untuk mengukur kecekapan. Tiga model APD yang diuji ialah BCC, CCR dan TT. Data kajian merangkumi data
input dan output institusi wakaf di Malaysia yang merangkumi tahun 2014 hingga 2021.
Bagi Model BCC dan CCR, 4 data input digunakan terdiri daripada perbelanjaan kutipan dana, perbelanjaan gaji kakitangan, perbelanjaan operasi dan kutipan dana wakaf tunai. Manakala 2 data output merangkumi nilai projek wakaf dan keuntungan pelaburan dana wakaf tunai. Berbeza dengan Model TT yang mempunyai tambahan data baharu menerusi aktiviti bawaan atau peralihan iaitu kutipan dana wakaf tunai. Keputusan kajian menunjukkan Model BCC mengatasi dua model lain. Penemuan ini mengukuhkan dan mempertingkatkan kedudukan Model BCC sebagai APD termaju yang menggabungkan andaian yang lebih tepat melalui Pulangan Berubah Mengikut Skala. Penemuan kajian dijangka menawarkan pandangan yang berharga kepada ahli akademik, menunjukkan bahawa model berasaskan andaian yang lebih realistik mempunyai kesan yang lebih besar, menggambarkan kecekapan sebenar dengan tepat dan mendedahkan kesinambungan aktiviti bawaan atau peralihan yang tidak membantu dalam memberikan skor kecekapan yang lebih tinggi. Tambahan pula, adalah penting untuk mengakui kepentingan menggabungkan Model
BCC dengan model lain sebagai penanda aras perbandingan dalam mana-mana kajian yang berkaitan dengan APD.
Kata kunci: Analisis Penyampulan Data; BCC;
CCR; dinamik; model; wakaf
Abstract
The Data Envelopment Analysis (DEA) is a non-parametric analysis method
that can compute efficiency scores by considering inputs and outputs. DEA model
has undergone several revisions since its initial introduction by Farrell in
1957. The initial model, known as the CCR Model, was introduced by Charnes,
Cooper and Rhodes in 1978. This was followed by the BCC Model, developed by
Bankers, Charnes and Cooper in 1984. Over time, DEA has evolved into a more
intricate model called Dynamic DEA. An example of this is the TT Model, founded
by Tone and Tsutsui in 2010. The use of the TT Model focuses on the measurement
of efficiency that takes into account the continuity of carry-over activities.
Hence, the objective of this study was to determine the DEA model that most
appropriate quantifies efficiency. The three DEA models that were tested are
BCC, CCR, and TT. The study data encompasses the input and output data of waqf
institutions in Malaysia spanning the years 2014 to 2021. For the BCC and CCR
Models, 4 input data are used consisting of fundraising expenses, staff salary
expenses, operational expenses and cash waqf fund collection. Meanwhile, 2
output data includes the value of waqf projects and the investment profit of
cash waqf funds. Different from the TT Model which has additional new data
through carry-over activities which are the collection of cash waqf funds. The
study findings indicate that the BCC Model outperforms the other two models.
These findings both reinforces and enhances the position of the BCC Model as an
advanced DEA that incorporates more accurate assumptions through Variable
Returns to Scale (VRS). The findings are anticipated to offer valuable insights
to academics, indicating that models grounded in more realistic assumptions
have a greater impact, accurately depict actual efficiency and show the
carry-over activities that do not help provide higher efficiency scores.
Furthermore, it is crucial to acknowledge the significance of incorporating the
BCC Model with other models as a comparative benchmark in any study related to
DEA.
Keywords: BCC; CCR; Data Envelopment Analysis; dynamic; model; waqf
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*Corresponding author; email: zaidiisa@ukm.edu.my
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