An Analysis of Organizational Efficiency and Productivity National Zakat Management with Two-Stage Method Data Envelopment Analysis and Malmquist Productivity Index

Abstract

The purpose of this study is to collect empirical evidence regarding the efficiency level of national OPZs, productivity levels of national OPZs and the factors that affect the efficiency of national OPZs. This study uses data from the national OPZ annual financial statements. This study aims to measure the efficiency level of national OPZ using DEA and Tobit Regression Model. The intermediation approach is used as an approach in determining the input and output variables. The input variables in the efficiency analysis use the variables of Collected Funds, Personnel Costs, and Operational Costs. And the output variable uses channeled Funds, Fixed Assets, and Current Assets. In the Tobit Regression Model research using Efficiency with input output variable Then in analyzing the productivity variable used is MPI with DEAP 2.1 software where the input variables used are Collected Funds, Personnel Costs, and Operational Costs. And the output variables are Disbursed Funds, Fixed Assets, and Current Assets. As an intermediary institution, BAZNAS and LAZ Al Azhar get an optimum efficiency score of 100% with output orientation and VRS assumptions. Meanwhile, Rumah Zakat in 2016 – 2018 achieved an efficiency of 100%, and in 2015 it achieved an efficiency of 80.28%. Calculation of productivity using the MPI method obtained the following results, in the 2015 – 2018 period BAZNAS experienced a decrease of 2.9% on average. LAZ Al Azhar in 2015 – 2018 on average increased by 1,406. Rumah Zakat in 2015 – 2018 on average decreased by 6.6%. So only BAZNAS has increased while LAZ Al Azhar and Rumah Zakat have decreased. In this study, TFP was driven by the TECHCH value. This is because the EFFCH value is 1,000 and is followed by the PECH and SECH values ​​of 1,000. The relationship between efficiency and productivity does not always go hand in hand, if the efficiency of an OPZ increases it does not necessarily mean that the productivity of the OPZ will also increase