Penggunaan Zakat Disbursement Efficiency dalam Mencegah Penyelewengan Dana Zakat

Abstract

The study measures and analyses zakat disbursement efficiency for the zakat institution in Indonesia. This research samples four districts of Indonesia: Banyumas, Purbalingga, Banjarnegara, and Kebumen. This is a quantitative research study that uses approach of efficiency analysis, namely zakat disbursement efficiency measurement (ratio analysis). In this approach, there are three efficiency measures namely Disbursement Efficiency (DE), Cost Efficiency (CE) and Time Efficiency (TE). The first findings discover that on average, Banyumas is the most efficient district as it has the highest in disbursement, cost efficiency and time efficiency. The second finding found that for the past 4 years all districts have showed fluctuations in efficiency in disbursement and cost. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 4 years. Besides that, this research is significant as it could be useful in future discussions on the potential ways to prevent zakat fund corruption in Indonesia. The outcomes from the discussions will be useful as a guide to policymakers in improving the zakat institution’s disbursement system.