Amil Zakat Institution Efficiency During the COVID-19 Pandemic Using Data Envelopment Analysis and the Malmquist Productivity Index

Abstract

This study aims to analyze the efficiency and productivity of zakat institutions in Indonesia during the COVID-19 pandemic. The potential for zakat in Indonesia is large, but in terms of its distribution, it is still not optimal. zakat management has resulted in the improper collection and distribution of zakat. Whether or not the zakat institution is optimal in carrying out its operational activities can be seen from the efficiency and productivity of the zakat institution. One method that can be used to analyze performance efficiency is by using non-parametric Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI) methods. Zakat Management Organizations that conducted an object study show that there is fluctuating mark efficiency in each research period. During the COVID-19 pandemic, LAZ Al Azhar, LazisNu, and Rumah Zakat reached high efficiency. From the perspective of productivity, the period when the pandemic took place had more value than before the pandemic. When the COVID-19 Pandemic took place, LazisMu's showing of development greatly improved productivity