Analisis Efisiensi Lembaga Amil Zakat Menggunakan Data Envelopment Analysis (DEA) di Indonesia (Studi Empiris pada Rumah Zakat dan IZI Periode 2016)

The purpose of this study to analyze the relative efficiency of Rumah Zakat and IZI 2016 using Data Envelopment Analysis (DEA) method. In this study, funds collected and total expenditures as input variables and funds distributed as output variable to describe the intermediary function at the zakat institution. Based on the result of the relative efficiency analysis, Rumah Zakat Indonesia have reached the maximum level of efficiency for 100 %. The relative efficiency of IZI only 57.2 % with an inefficiency rate of 42.8%, with explanation on DRS (Decreasing Return to Scale). In Decreasing Return to Scale, IZI can still increase the level of efficiency to optimal scale by reducing the variables that cause inefficiency. The source of inefficiency is total expenditures with an inefficiency 42.8%. Keywords: zakat, data envelopment analysis (DEA), efficiency, amil zakat institutio