2018
DOI: 10.5220/0007539601710175
Keywords: Efficiency, Zakat fund, Laznas, Data Envelopment Analysis.
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This study aims to analyze the relative efficiency of Lembaga Amil Zakat Nasional in 2013 to 2016 and to see the source of inefficiency. Respondents consist of four LAZNAS that have been confirmed by the government since the year and have official financial statements published on their respective websites, Rumah Zakat (RZ), Pos Peduli Peduli Umat (PKPU), Dompet Dhuafa (DD) and Yatim Mandiri. This study uses a method that can measure the performance of companies that can handle many inputs and outputs at once, the method of Data Envelopment Analysis (DEA). This method is chosen by the intermediation approach and using the appropriate variables with the intermediation approach is the distribution of zakat funds as output variables and the three components as input variables are zakat funds receipts, employee salaries and operational costs. The results show that these four LAZNAS simultaneously achieve maximum efficiency in 2016.