Abstract

This study aims to measure productivity as well as determine the effect of types and regulations on efficiency of the five biggest Zakat Managament Organization (OPZ) in Indonesia, namely Dompet Dhuafa (DD), Badan Amil Zakat Nasional (BAZNAS), Pos Keadilan Peduli Umat (PKPU), Yayasan Baitul Mal-Bank Rakyat Indonesia (YBM-BRI) and Rumah Zakat (RZ). This study employ annual data from 2007 to 2014; DD (2010-2013), BAZNAS (2007-2013), RZ (2012-2014), PKPU (2007- 2014), and YBM-BRI (2012-2014). This study consists of two input variables (operating expenses (X1) and the cost of socialization (X2) and two variable outputs Zakat Collection Fund (Y1) and Disbursement Fund (Y2).Using three methods, namely Data Envelopment Analysis (DEA), Malmquist Productivity Index (MPI) and Tobit regression. The result shows that there were perfectly efficient of seven Decision Making Unit (DMU), which are classified as Constant Return to Scale (CRS) and eight of them are classified as Increasing Return to Scale (IRC). The remainig twelve DMU classified as Decreasing Return to Scale (DRS). In addition, the entire total five OPZ is increased their productivity. The study also revealed that human resource variable has significantly negative effect, while type and regulation variables have significantly positive effect on the efficiency level of OPZ.

JEL Classification: E62, H21,P51