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Analisis Efisiensi Belanja Pemerintah Daerah terhadap Indikator Islamic Human Development Index dengan Pendekatan Data envelopment analysis (DEA)
Alhadi, Fahmi, 2022, Analysis of Local Goverment Expenditure Efficiency on
Islamic Human Development Index Indicators with Data envelopment analysis
(DEA) Approach. Thesis, Master of Islamic Economics, postgraduate Program of
Tazkia Islamic University College Supervisors: I. Dr. Achmad Firdaus, M.Si., II.
Dr. Zulkarnain Muhammad Ali, M.Si.
Objectives – The purpose of this study is to describe the level of efficiency of
government expenditure on the indicators of the Islamic Human Development
Index.
Design/Methodology/Approach – This study determines government expenditure
by function as an input variable. The output variable used the Islamic Human
Development Index variable which is built based on maqashid sharia al-khamsah,
that are crime ratio, national zakat index, life expectancy, average length of
schooling, live birth rate, gini ratio, and per capita expenditure. The study was
conducted on 34 local governments in Indonesia in 2018-2020 (132 DMU). The
analitycal method used is Data envelopment analysis (DEA).
Findings – the level of local government expenditure efficiency on IHDI indicator
in the aspect of hifdz an-nafs has the highest average efficiency skor among other
aspects, that is at 96-97% (high efficient). Meanwhile, Gorontalo did not achieve a
perfect efficiency value (fully efficient) only on the hifdz al-‘aql indicator.
Limitations/Implications of the Research – critical evaluation is limited to the
scope of output. As for the realization of local government expenditure by function,
it is not main evaluation in this study
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