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All Journal Syi'ar Iqtishadi
Moh. Mukhsin
Faculty of Economics and Business, Sultan Ageng Tirtayasa University
Economics, Econometrics & Finance Other

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Efficiency Analysis of Zakat, Infaq, and Sadaqah (ZIS) Fund Management by Zakat Management Organizations in Banten Province Using Data Envelopment Analysis (DEA) Annisa Fauziyah; Moh. Mukhsin; Elif Pardiansyah
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 10, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v10i1.39189

Abstract

This study assesses the efficiency of zakat, infaq, and sadaqah (ZIS) fund management among Zakat Management Organizations (Organisasi Pengelola Zakat; OPZ) in Banten Province over the period 2019–2024. The study addresses the gap between ZIS collection and disbursement, which may signal inefficiencies in the management of Islamic social finance. The objective is to measure and compare OPZ technical efficiency and scale efficiency. Using a descriptive quantitative design, the study relies on secondary data obtained from official financial reports. Six OPZ were selected through purposive sampling, yielding 36 decision-making units (DMUs). Efficiency was estimated using Data Envelopment Analysis (DEA) under both the Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS) models, applying an intermediation approach. The results indicate that 11 DMUs are fully efficient under CRS, while 17 DMUs are efficient under VRS. This pattern suggests that inefficiency is driven primarily by suboptimal operating scale rather than by purely technical factors.
Co-Authors Annisa Fauziyah Elif Pardiansyah