Efficiency and Social Impact of Zakat Management: A DEA Approach to LAZISMU’s Role in Poverty Reduction

Marcella Sinta (Ahmad Dahlan University)
Anggy Setya Maharani (Universitas Ahmad Dahlan)
Muhammad Rifqi Darmawan (Universitas Ahmad Dahlan)

Journal of Islamic Economics and Philanthropy
Vol. 8 No. 4 (2026): May

This study examines the efficiency of zakat and infaq management in improving social welfare and poverty alleviation. The research employs a non-parametric approach using Data Envelopment Analysis (DEA) based on LAZISMU Central financial statements from 2018 to 2022. Input variables include total assets, zakat receipts, and infaq receipts, while the output variable is the distribution of zakat and infaq funds. The findings indicate that efficiency was achieved in 2020 and 2021, while inefficiencies occurred in 2018, 2019, and 2022. These results suggest the need for improved strategies in fund allocation to enhance distribution efficiency.