Efficiency Analysis of Zakat, Infaq, and Sadaqah (ZIS) Fund Management by Zakat Management Organizations in Banten Province Using Data Envelopment Analysis (DEA)

Annisa Fauziyah (Faculty of Economics and Business, Sultan Ageng Tirtayasa University)
Moh. Mukhsin (Faculty of Economics and Business, Sultan Ageng Tirtayasa University)
Elif Pardiansyah (Faculty of Economics and Business, Sultan Ageng Tirtayasa University)

Syi'ar Iqtishadi
Vol 10, No 1 (2026)

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.