Notice of Retraction An application of super-efficiency and tobit method for financial efficiency analysis of food industrial companies in Taiwan

Author(s):  
Anupong Wongchai ◽  
Chien-Feng Tai ◽  
Ke-Chung Peng
Author(s):  
Jamilah Mohd Mahyideen ◽  
Nur Azlina Abd Aziz ◽  
Hafisah Yaakob ◽  
Nurhanani Aflizan Mohamad Rusli ◽  
Wan Normila Mohamad

Author(s):  
Jamilah Mohd Mahyideen ◽  
Nur Azlina Abd aziz ◽  
Hafisah Yaakob ◽  
Nurhanani Aflizan Mohamad Rusli ◽  
Wan Normila Mohamad

2020 ◽  
Vol 5 (3) ◽  
pp. 30-43
Author(s):  
Nikmatul Atiya ◽  
Tika Widiastuti ◽  
Eko Fajar Cahyono ◽  
Siti Zulaikha ◽  
Imron Mawardi

Zakat institutions play an important role in managing zakat effectively and efficiently as described in Law no. 23 of year 2011. This study aims to analyze the efficiency of zakat institutions in Indonesia and determine the best ranking of the units observed. This study uses a descriptive quantitative approach with the Super Efficiency Analysis. The study objects are BAZNAS, Rumah Zakat, Dompet Dhuafa, and YBM PLN with the 2016-2018 observation period. Personnel costs, operational costs, and socialization costs are input variables. While the output variables used are the amount of zakat collected and the amount of zakat distributed. The results of super-efficiency measurement show that the 3 best DMU rankings were achieved by YBM PLN 2016, BAZNAS 2018 and BAZNAS 2017. While the other 9 DMUs were inefficient. Inefficiency is due to the not optimal amount of zakat collected and zakat distributed and the high use of socialization costs. The variable of the amount of zakat collected is the most sensitive variable to the value of efficiency. To achieve performance efficiency, technology can be utilized to improve input and output. This research can be used as an evaluation material for zakat institutions to optimize efficiency. Keywords: Super Efficiency; Zakat Institution; Technology


2021 ◽  
Vol 2021 ◽  
pp. 1-9
Author(s):  
Shaodong Yu ◽  
Chunling Li

This paper introduces a superefficiency financial efficiency model with undesirable output based on the features that the output of industrial enterprises contains desirable output as well as undesirable output. Furthermore, the Malmquist index model is constructed for financial efficiency dynamic study, and the spatial Durbin model is constructed for evaluation and impact of enterprises. According to the financial data of Chinese enterprises from 2007 to 2019, this paper evaluates the financial efficiency of Chinese interprovincial industrial enterprises dynamically and measures the influence levels of major impacts on the financial efficiency of Chinese interprovincial industrial enterprises quantitatively. As reported by this paper, the conclusions are as follows: (1) In reference to the financial efficiency dynamic study analysis, there is an obvious growth trend in the financial efficiency of Chinese interprovincial industrial enterprises in different years. Based on the horizontal analysis of financial efficiency, there is a relatively large gap in financial efficiency among Chinese interprovincial industrial enterprises. (2) From the separation factors of financial efficiency analysis, the main factor affecting the growth of the financial efficiency of Chinese industrial enterprises is the modification of technology, and the modification of technical efficiency has a minor impact. (3) In accordance with the impacts of enterprise efficiency analysis, several major factors influence the financial efficiency of Chinese industrial enterprises such as major business cost, operating profit, total liabilities, national capital, and the number of R&D personnel.


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