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Efficiency and Productivity of Zakat Management Organization during Covid-19 Pandemic: Evidence from National Scale ZMO Syafaat Muhari; Hendra Kholid
AGHNIYA : Jurnal Ekonomi Islam Vol 8, No 1 (2026): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v8i1.29684

Abstract

This study will analyze the management of ZIS funds from various national-scale ZMOs in terms of efficiency and productivity before, during, and after the pandemic throughout the period 2018 to 2022. The data source in this study is the ZMO financial report officially published on the website of each ZMO with a total of 14 ZMOs. The methods used in this study are Data Envelopment Analysis and Malmquist Total Productivity Index. From the results of this study, it can be seen that ZMO needs to improve its operational efficiency in both input and input components. In the input component, ZMO can minimize costs such as the use of amil funds, both labor and non-labor, as well as optimizing the use of fixed assets in order to obtain more optimal ZIS fund results.
The Relationship between Intellectual Capital and the Performance of Zakat Management Organizations Hendra Kholid; Syafaat Muhari
Jurnal I-Philanthropy Vol 6 No 1 (2026): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v6i1.34642

Abstract

This study analyzes the relationship between intellectual capital and the performance of Zakat Management Organizations (ZMO/OPZ), comparing BAZNAS, which is managed by the government, and LAZ, which is managed by private institutions. The results of this study indicate that there is a positive and significant relationship between intellectual capital and the performance of Zakat Management Organizations (OPZ) in Indonesia during the period 2018 to 2022. Furthermore, the findings reveal differences in the relationship between intellectual capital and OPZ performance based on institutional ownership, namely between government-managed and privately managed OPZs. Private OPZs tend to demonstrate higher efficiency levels, particularly in managing human capital and capital employed, compared to government OPZs.