Analysis of Efficiency for Zakat Management Organization in Indonesia: A Comparison Study of Super Efficiency and Free Disposal Hull

Muhamad Nafik Hadi Ryandono (Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga)
A Syifaul Qulub (Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga)
Eko Fajar Cahyono (Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga)
Tika Widiastuti (Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga)
Elsi Mersilia Hanesti (Universitas International Semen Indonesia)
Ninda Ardiani (Universitas Muhammadiyah Sidoarjo)
Taqiyah Dinda Insani

Hayula: Indonesian Journal of Multidisciplinary Islamic Studies
Vol 5 No 2 (2021): Hayula: Indonesian Journal of Multidisciplinary Islamic Studies

This research aims to analyze the efficiency level of fourteen Zakat Management Organizations (ZMO) in Indonesia. This study uses a quantitative approach with the method of Free Disposal Hull (FDH) and the Super Efficiency (SE) method. Socialization Expense, Operational Expense, and Salary Expense are the input variables, while zakah fund collection and zakah distribution become the output variables. Empirical findings show that ZMO Corp 4 has the highest efficiency level, which analyzed through both methods of FDH or SE. ZMO managed by the government is the most efficient ZMO compared to the others who managed by private group and social organization. Total Potential Importance (TPI) shows that the output variable that requires the most significant adjustment is the zakat distribution, which is 12.66%