Analisis Perbandingan Efisiensi Badan Amil Zakat Nasional (Baznas) Dan Majlis Ulama Islam Singapura (MUIS) Dengan Metode Data Envelopment Analysis (Dea) Tahun 2018-2022

Abstract

Zakat is one solution to address poverty in a country. Through zakat, Muslims can help reduce economic disparities and support micro and small businesses. In this regard, Zakat Management Organizations (OPZ) play a crucial role in improving the economic welfare of the community. OPZs must demonstrate their ability to collect and distribute zakat funds by implementing sound management standards, including efficiency as a measure of their performance. Efficiency reflects the OPZ's ability to maximize the benefits of zakat to achieve social justice and economic equality. This study aims to analyze the efficiency of BAZNAS and MUIS using the Data Envelopment Analysis (DEA) method and compare it with the Mann Whitney U comparative test. The results of the analysis using DEA show that BAZNAS achieved perfect efficiency in 2018, 2019, 2020 and 2022, but did not achieve perfect efficiency in 2022. Meanwhile, MUIS achieved a perfect efficiency value from 2018-2022. The results of the difference test with Mann Whitney U show that there is a significant difference between BAZNAS and MUIS. Zakat institutions that manage zakat funds professionally and transparently will increase public trust in them. Conversely, if zakat institutions fail to manage zakat properly and lack transparency, this can erode public trust in distributing zakat funds to them.