Efficiency Analisis of National Zakat Management Organization with DEA Method in 2015 – 2019 Period

Abstract

This study aims to measure the efficiency level of the National Zakat Management Organization (ZMO) in 2015 – 2019. The object of research is   financial report of the National Zakat Management Organization. Data Envelopment Analysisis (DEA) with input and output approach is the method used in this research. The calculations use both the Constant Return to Scale (CRS) and Variable Return to Scale (VRS) assumptions. The input variables and output variables used are ZISWAF funds received, fixed assets, employee salaries, ZISWAF funds distributed and operational costs. The results of this study indicate that the efficiency of ZMO namely BAZNAS, Dompet Dhuafa Republika and Rumah Zakat in the 2015 – 2019 period with the input approach and CRS/VRS method gets efficiency results above 100%. Meanwhile, with the output approach of CRS/VRS method there is one ZMO that has value of 100% that is able to maintain consistent efficiency values, is Dompet Dhuafa Republika with efficienct values of 104,17% and 100,85% which overall almost reach the optimal value.

Keywords: efficiency, National Zakat Management Organization, Data Envelopment Analysis, input and output approach.