EFFICIENCY OF ZAKAT MANAGEMENT ORGANIZATIONS USING DATA ENVELOPMENT ANALYSIS METHODS IN INDONESIA
Abstract
The purpose of this research is to analyze the efficiency level of Organisasi Pengelola Zakat (OPZ) or Zakat Management Organization (ZMO) in Indonesia and to find inefficiency factors for Zakat Management Organization (ZMO). Method used in this research is Data Envelopment Analysis (DEA) with Banxia Frontier Analyst (BFA) software. The result shows that according to CRS assumption, there are 3 DMUs (PKPU 2015, YBM PLN 2016, and Yatim Mandiri 2016) reaching full-efficiency. Mean while, with VRS assumption or overall efficiency, there are 7 efficient DMUs: PKPU 2015, YBM BRI 2014 and 2015, YBM PLN 2016, IZI 2016, Rumah Yatim 2014, and Yatim Mandiri 2016. The factors of OPZ’s inefficiency are sourced to costs, such as personnel costs, socialization costs, and other operational costs. This concludes that there is an imbalance between input and output; high costs with low output.