Determinant Efficiency Analysis of The National Zakat Board (BAZNAS) Regency/City in West Java

Firmansyah Firmansyah, Aas Nurasyiah, Rida Rosida


This research is intended to determine the factors that influence the efficiency of The National Zakat Board Regency/City in West Java and improve the efficiency level of The National Zakat Board Regency / City in West Java. This research uses Statistical Test Non-Parametric Method Two-Stage Data Envelopment Analysis (DEA) using the production approach and Tobit regression model. Generally, the efficiency level of The National Zakat Board in West Java is relatively good because it achieves a full efficiency value of six National Zakat Board, besides that most of The National Zakat Board in West Java reaches the point of efficiency above average. The factors that cause these inefficiencies are generally less optimal distribution. In the Tobit regression model, from used six variables is the number of employees and Amil, the number of Zakat collector units, the number of payment systems offered, the number of meetings per year, the operational costs, and the total assets, there are only two Variebel values Significant effect on the efficiency of The National Zakat Board, the variable number of meetings and total asset value.

Full Text:



Ali, M. M. & Ascarya, 2010. Analisis Efsiensi Baitul Maal Wat Tamwil Dengan Pendekatan Two Stage Data Envelopment Analysis (Studi Kasus Kantor Cabang BMT MMU Dan BMT UGT Sidogiri). TAZKIA Islamic Finance & Business Review, 5(2), pp. 110-125.

Al Parisi, S., 2019. Academia. [Online]

Available at:

Ascarya & Yumanita, D., 2008. Comparing The Efficiency Of Islamic Banks in Malaysia and Indonesia. Buletin Ekonomi Moneter dan Perbankan, pp. 95-119.

Barankay, I. & Lockwood, B., 2007. Decentralization and the productive efficiency of government: Evidence from Swiss cantons. Journal of Public Economics, pp. 1197-1218.

Boerhannoeddin, A., Arshad, R. & Rasip, O., 2004. Pengantar Pentadbiran Kewangan dalam Sektor Awam. Singapore: Thomson Learning.

CNBC Indonesia, 2018. Daftar Negara dengan Ketimpangan Ekonomi Terbesar di Dunia. [Online]

Available at:

[Accessed 1 October 2019].

Endri, 2017. EFISIENSI TEKNIS PERBANKAN SYARIAH DI INDONESIA. Jurnal Keuangan dan Perbankan, [S.l.], v. 10, n. 2, ISSN 1410-8623..

Firdaus, M., Beik, I. S., Irawan, T. & Juanda, B., 2012. Economic Estimation and Determinations of Zakat Potential in Indonesia. IRTI Working Paper Series, pp. 1-68.

Greene, W. H., 2008. Econometrics Analysis, 6th Edition. New Jersey: Prentice Hall.

Gujarati, D., 1995. Basic Econometrics. Third edition. McGraw-Hill International Editions, Economic Series.. s.l.:s.n.

Gunes, N. & Yilmaz, A., 2016. Determinants of the Efficiencies in Turkish Banking Sector-Tobit Analysis. International Journal of Economics and Finances, 8(2), pp. 216-225.

Li, C.-F., 2007. Problem in Bank Barnch Ineficiency: Management, Scale, and Location. Asian Journal of Management and Humanity Science, 1(4), pp. 523-538.

Lovell, K., 1993. Production Frontiers and Productive Efficiency. Oxford: Oxford University Press.

Muharam, H. & Pusvitasari, R., 2007. Analisis Perbandingan Efisiensi Bank Syariah di Indonesia Dengan Metode Data Envelopment Analysis (periode Tahun 2005).. Fakultas Ekonomi UNDIP, 2(3).

Republika, 2017. Penghimpunan Zakat di Indonesia Rendah, Ini Penyebabnya. [Online]

Available at:

[Accessed 29 September 2019].

Wahab, N. A. & Rahman, A. R. A., 2013. Determinants of Efficiency of Zakat Intitution in Malaysia: a Non Parametric Approarch. Asian Journal of Business and Accounting, 6(2), pp. 33-64.

Wahab, N. A. & Rahman, A. R. A., 2014. Efficiency of Zakat Institutions and Its Determinants. 8th International Conference on Islamic Economics and Finance, pp. 1-19.

Worthington, A., 2004. Frontier Efficiency Measurement in Health Care: A Review of Empirical Techniques and Selected Applications. Medical Care Research and Review, 61(2), pp. 135-170.



Copyright (c) 2020 Firmansyah Firmansyah

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License

Review of Islamic Economics and Finance is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats