THE EFFICIENCY OF ZAKAT COLLECTION AND DISTRIBUTION: EVIDENCE FROM DATA ENVELOPMENT ANALYSIS

Abstract

The purpose of this study is to see the efficiency of the national zakat institutions  in the collection of funds and distribution. Dompet Dhuafa is one of the national zakat institutions  which has branch office spread  in Indonesia. The problem  is how efficient is the institution of zakat when collecting zakat funds and channeling it. This research uses Data Envelopment Analysis (DEA) method with two test that is test for zakat fund and test to non-zakat fund. Input variables consist of receipts obtained by zakat institutions, while the output variables consist of expenditures for 8 asnaf and other expenditures. Data taken from Dompet Dhuafa financial statements from 2011 to 2015. The results of this study addressed  in 2011, 2014 and 2015 Dompet Dhuafa in collecting and disbursing zakat funds and non-zakat funds have been efficient. Inefficiencies that occur in the year 2012 and 2013 due to not optimal channeling of funds from Dompet Dhuafa.