This study aims to compare the level of efficiency of zakat collection and distribution by Zakat Institution in Indonesia. It is hoped that this research can find out what factors affect inefficiencies in the process of collecting and distributing zakat by National Zakat Institution. This study is quantitative research using Data Envelopment Analysis (DEA) with output orientation. Financial statements of 8 zakat institutions during 2012-2018 were analyzed. In zakat collection the input variables are administrative and general expenses, amil fee, number of branches, and socialization cost while the output variable is zakat collected. In terms of zakat distribution process, the input variables are administrative and general expenses, amil fee and zakat collected against the output variable, zakat distributed. This study found that zakat collection has a higher efficiency score (72.32%) compared with zakat distribution (61.45%). Using potential improvement analysis, zakat institutions are adovacated to do more in zakat collection while handling inefficient socialization cost. In the same time, they should distribute more zakat funds while optimizing their staff/amil in zakat distribution.

The purpose of this study is to examine the relative efficiency of national zakat organizations in Indonesia. Data was collected from decision-making units (DMU) consisting of 14 national zakat institutions in Indonesia listed on the BAZNAS website and selected using purposive sampling technique. The information was derived from the DMU's publicly accessible financial reports. This study utilized the Data Envelopment Analysis (DEA) output-oriented approach to maximize output with the same level of input when analyzing the data. In selecting input variables, this study consulted previous research. In addition, it utilized Tobit regression based on the outcome of Maximum Likelihood (ML) to evaluate the determinants of the efficiency value (dependent variable) as the score ranges from 0 to 100. The result indicates that the efficiency of zakat institutions fluctuates slightly throughout the observation period. In addition, the significant efficiency determinants are size and community membership. Therefore, zakat organizations must maintain and increase their donors' loyalty. It is anticipated that the findings will contribute to the advancement of practice and knowledge regarding the study of zakat literature.

: The crisis caused by the COVID-19 pandemic is more severe than other crises that have occurred before such as the crisis in 2008. This is because of the speed and scale it has created. The purpose of this study was to determine the effects of the COVID-19 pandemic crisis on changes in the behavior of Muslims in Indonesia, namely accelerating the payment of zakat during the Covid-19 pandemic. The data used in this study is primary data, where data were collected through questionnaires to respondents who were selected purposively throughout the big islands of Indonesia and collected as many as 256 respondents. By using the Structural Equation Modeling (SEM) Partial Least Square approach, it is found that several variables have an influence on the behavior of Muslims to accelerate paying zakat, including the Attitude variable and the Perceived Behavioral Control variable. However, it was found that the Subjective Norm variable was not proven to significantly influence the behavior of Indonesian Muslims to accelerate paying zakat during the COVID-19 pandemic crisis. The limitations of this study are that the sample that dominates is only from the island of Java and the age proportion of the respondents is dominated by millennials and generation z.

This paper aims to investigate the intention to accelerate zakat payment during COVID-19 pandemic among muslim youth. This study examines the Theory of Planned Behavior model. Partial Least Square Structural equation modeling (SEM-PLS) approach is used to test structural models and measurements. In the structural model, SEM-PLS was chosen because of its effectiveness in estimating direct and indirect effects in a model. In addition, although the sample size is relatively small and the SEM-PLS complex model can work efficiently. Online questionnaires were distributed to purposively selected respondents throughout Indonesia, which consists of all major islands. In total, there are 242 respondents collected. This study found that Attitude variable and the Perceived Behavioral Control variable affect the intention to accelerate zakat payment during the Covid 19 Pandemic among muslim youth. In addition, Subjective Norms variable is not significantly proven as the determinant. This study has limitations, namely the sample is representative of all islands in Indonesia, but the scattered sample is dominated by the island of Java.

The purpose of this study is to find out what are key elements of constraint, strategies and stakeholders and to construct some strategies that may help enhance the role of zakat in achieving SDGs. This study uses a mix method, combining Delphi method and Interpretative Structural Modeling (ISM) by conducting literature studies and In-depth interviews with experts, practitioners and academicians. In realizing Sustainable Development Goals (SDGs), it requires the greater role of Zakat as a financing instrument. Experts, practitioners and academicians agreed that Strategy to Enhance Zakat Role to Support Sustainable Development Goals (SDGs) requires synergy between stakeholders. This is in line with 17th goal of SDGs, partnerships for the goals. In managing zakat, innovation is needed by utilizing fintech in zakat information system. The process of strengthening and monitoring zakat management must go through structured strategic steps to realize the acceleration of zakat management development. Researchers provided an analysis that BAZNAS and LAZ should collaborate with related parties to collect zakat such as fintech companies and coordinate with other institutions to distribute social funds to reduce overlapping distribution and to link programs or activities with SDGs.

Potensi Zakat, Infaq dan Shadaqah (ZIS) di Indonesia sangat besar dan diyakini dapat menciptakan keadilan distribusi kekayaan masyarakat. Sayangnya, dana ZIS yang berhasil dikumpulkan masih jauh dari potensi yang ada. Oleh karenanya dibutuhkan optimalisasi potensi zakat, salah satunya dengan efisiensi. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi Organisasi Pengelola Zakat (OPZ) secara relatif menggunakan Data Envelopment Analysis (DEA) dengan pendekatan produksi. DEA merupakan metode nonparametrik yang digunakan untuk mengukur tingkat efisiensi unit pengambil keputusan secara relatif. Metode ini mengukur rasio antara output dan input yang diperbandingkan antar OPZ yang diteliti. Variabel output yang digunakan meliputi dana terhimpun dan dana tersalurkan, sedangkan input-nya adalah biaya personalia, biaya sosialisasi dan biaya operasional lainnya