The Efficiency Measurement of National Board of Zakat in West Java

This study aims to determine and measure the efficiency of BAZNAS regency/city in West Java. The method used in this study is descriptive-comparative. The population of this study is BAZNAS regency/city in West Java province with a total sample of eleven regency/city in West Java during nine year (2010-2018) period. The data was analyzed using Data Envelopment Analysis (DEA). The results indicated that there are 3 Decision Making Unit (DMU) that are efficient (100%) and inefficiency as much as 53 Decision Making Unit (DMU). Bekasi City and Kuningan Regency are two zakat institutions that are capable of achieving full efficiency. This means that the majority of Baznas regency/city in West Java still have not achieved efficiency. Insights from this research to improve the efficiency of zakat institutions, it must increase the input (zakat collection) and the operational professionalism of zakat institutions.     Keywords: Efficiency, National Board of Zakat, Data Envelopment Analysi