Indonesia Conference Directory

The purpose of this study is to see the efficiency of the national zakat institutions in the collection of funds and distribution. IZI is one of the national zakat institutions which has branch office spread in Indonesia. IZI is spin-off from its parent organization which was originally only in the form of departmental zakat management units to become a new independent entity in the form of a foundation right on Heroes Day, November 10, 2014. 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. 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 IZI financial statements from 2016 to 2018. The results of this study addressed in 2017 and 2018 IZI in collecting and disbursing zakat funds and non-zakat funds have been efficient. Inefficiencies that occur in the year 2016 not optimal channeling of funds from IZI.