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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
Diserahkan: 7 Mei 2024/Diterima: 5 Julai 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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*Pengarang untuk surat-menyurat; email: zaidiisa@ukm.edu.my
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