2020
Keywords: Efficiency, Lembaga Zakat Nasional (LAZNAS), National Zakat Institution, Two-Stage Data Envelopment Analysis, Zakat.
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This quantitative research investigates the technical efficiency of LAZNAS (Lembaga Amil Zakat Nasional – National Amil Zakat Institution) with research period from 2012-2016. The research uses two approaches, namely non-parametric approach using two-stage Data Envelopment Analysys (DEA) to measure the efficiency level of amil zakat institutions, while parametric approach uses Tobit regression model to see the factors that influence the efficiency these institutions. This research uses DEA method with production orientation input approach. It is assumed that LAZNAS as the Decision Making Unit (DMU) of social institution has input variable in the form of Human Resources Expense (X1) and Operational Expense (X2). While the output variables consist of Zakat Fund (Y1) and Zakat Distribution (Y2). The results showed that 20 DMUs were in increasing return to scale and 2 DMUs are in the decreasing return to scale. The remaining 8 DMU are in efficient condition. Technical measurements show that BNI is the most efficient LAZNAS with an average efficiency rating of 92.8% throughout 2012- 2016 followed by LAZNAS Rumah Yatim with average efficiency 70.4% and PKPU with average efficiency 64.8%.