Effeciency of Zakat Management Organization (OPZ) Bank Syariah Data Emplovment Analysis Approach

Abstract

The main objective of this study was to analyze the level of efficiency of the Zakat-based Organization of Islamic Banking (OPZ) in Indonesia in 2016-2017 with the Data Envelopment Analysis (DEA) method of production approach. The sample of this study was selected, namely Baitulmal Bank Muamalat (BMM) Indonesia and BSM Umat (BSMU). The data is processed using Warwick DEA software with input-output orientation, Constant Return to Scale (CRS) and Variable Return to Scale (VRS) assumptions, and with a production approach. The results of this study indicate that all Islamic banking-based OPZs have efficient performance.