Main Article Content
Abstract
The Amil Zakat Institution is required to have efficient and effective performance, especially during the Covid-19 health crisis. This study aims to measure the performance of amil zakat institutions in Indonesia, Singapore, and England based on the efficiency level with the Data Envelopment Analysis approach and the level of effectiveness with the Allocation to Collection Ratio approach. The efficiency level of amil institutions was measured using the Data Envelopment Analysis method, the non-parametric statistical approach used in calculating the relativity of efficiency. The software used to measure Data Envelopment Analysis is DEAP 2.1. The results of efficiency measurements based on the Data Envelopment Analysis showed that Dompet Dhuafa, Majlis Ugama Islam Singapore (MUIS), and the National Zakat Foundation (NZF) achieved optimal and efficient performance during the Covid-19 pandemic (in 2020), but experienced inefficiency before the Covid-19 pandemic in 2017 (Dompet Dhuafa), 2018 (Dompet Dhuafa & NZF), and 2019 (MUIS). If assessed based on effectiveness in channeling funds using the Allocation to Collection Ratio, Dompet Dhuafa, Majlis Ugama Islam Singapore, and the National Zakat Foundation achieved effective values both before and during the Covid-19 pandemic.
Keywords
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Copyright (c) 2022 Abd. Akram H., Tettet Fitrijanti, Dini Rosdini
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References
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- Alam, A. (2018). Analisis efisiensi pengelolaan dana zakat infak sedekah di Bazda Kabupaten/Kota Se-Karesidenan Surakarta dengan menggunakan Metode Data Envelopment Analysis [Analysis of the efficiency of zakat infaq alms fund management in District/City Bazda of the Surakarta Residency using the Data Envelopment Analysis Method]. Iqtishoduna, 7(2), 262–290. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/234
- Andri. (2020). Sentralisasi pengelolaan zakat di Indonesia [Centralization of zakat management in Indonesia]. Jurnal An-Nahl, 7(2), 145–151. https://doi.org/10.54576/annahl.v7i2.21
- Anwar, A. S. H. (2012). Model tatakelola badan dan lembaga amil zakat sebagai upaya untuk meningkatkan pemberdayaan ekonomi masyarakat (Studi pada badan/lembaga amil zakat di Kota Malang) [Management model of amil zakat agencies and institutions as an effort to increase community economic empowerment (Study on amil zakat agencies/institutions in Malang City)]. Jurnal Humanity, 7(2), 1–13. https://ejournal.umm.ac.id/index.php/humanity/article/view/1968
- Atabik, A. (2015). Peranan zakat dalam pengentasan kemiskinan [The role of zakat in poverty alleviation]. ZISWAF: Jurnal Zakat dan Wakaf, 2(2), 339-361. https://doi.org/10.21043/ziswaf.v2i2.1556
- Awaluddin, M., Mutmainna, A., & Wardhani, R. S. (2019). Komparasi efisiensi penyaluran kredit pada Bank Umum Syariah (BUS) antara Bank Mega Syariah dan Bank CIMB Niaga Syariah dengan pendekatan Data Envelopment Analysis (DEA) [Comparison of the efficiency of lending to Islamic Commercial Banks (BUS) between Bank Mega Syariah and Bank CIMB Niaga Syariah using the Data Envelopment Analysis (DEA) approach]. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah, 3(2), 95-107. https://doi.org/10.24252/al-mashrafiyah.v3i2.9273
- Badan Pusat Statistik. (2021). Jumlah penduduk miskin menurut provinsi [Number of poor people by province]. Badan Pusat Statistik. https://www.bps.go.id/indicator/23/185/2/jumlah-penduduk-miskin-menurut-provinsi.html
- Bahri, E. S., & Arif, Z. (2020). Analisis efektivitas penyaluran zakat pada Rumah Zakat [Analysis of the effectiveness of zakat distribution at Rumah Zakat]. Al Maal: Journal of Islamic Economics and Banking, 2(1), 13-24. https://doi.org/10.31000/almaal.v2i1.2642
- BAZNAS & Bank Indonesia. (2016). Core principles for effective zakat supervision. BAZNAS.
- Charities Aid Foundation. (2021). CAF World Giving Index 2021 (A global pandemic special report). Charities Aid Foundation. https://www.cafonline.org/docs/default-source/about-us-research/cafworldgivingindex2021_report_web2_100621.pdf
- Darmawan, A., & Desiana, R. (2021). Zakat dan pemerataan ekonomi di masa pandemi Covid-19 [Zakat and economic equity during the Covid-19 pandemic]. Al-Azhar Journal of Islamic Economics, 3(1), 12–21. https://doi.org/https://doi.org/10.37146/ajie.v3i1.57
- Dompet Dhuafa. (2020). Laporan keuangan beserta laporan auditor independen untuk tahun yang berakhir 31 Desember 2020. Dompet Dhuafa.
- Ezril. (2019). Manajemen zakat dari era dan negara yang berbeda [Zakat management from different eras and countries]. Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan, 16(1), 31–58. https://ojs.diniyah.ac.id/index.php/Al-Mutharahah/article/view/14
- Farrel, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society - Series A (General), 120(3), 253-281. https://doi.org/10.2307/2343100
- Grmanová, E., & Ivanová, E. (2018). Efficiency of banks in Slovakia: Measuring by DEA models. Journal of International Studies, 11(1), 257–272. https://doi.org/10.14254/2071-8330.2018/11-1/20
- Haddad, M. D., Santoso, W., Ilyas, D., & Mardanugraha, E. (2003). Analisis efisiensi industri perbankan Indonesia: Penggunaan metode non parametrik Data Envelopment Analysis (DEA) [Analysis of the efficiency of the Indonesian banking industry: Use of non-parametric Data Envelopment Analysis (DEA) methods]. Direktorat Penelitian dan Pengaturan Perbankan Bank Indonesia. https://www.bi.go.id/id/publikasi/kajian/Pages/Penggunaan%20Metode%20Nonparametrik%20Data%20Envelopment%20Analysis%20(DEA).aspx
- Hennida, C. (2020). The success of handling Covid-19 in Singapore: The case of the migrant worker cluster and the economic recession. Global Strategis, 14(2), 241–256. https://doi.org/10.20473/jgs.14.2.2020.241-256
- Husain, N., Abdullah, M., & Kuman, S. (2000). Evaluating public sector efficiency with data envelopment analysis (DEA): A case study in Road Transport Department, Selangor, Malaysia. Total Quality Management, 11(4–6), 830–836. https://doi.org/10.1080/09544120050008282
- Kuba, A. (2015). Model-model pengelolaan zakat di dunia muslim [Models of zakat management in the Muslim world]. El-Qist : Journal of Islamic Economics and Business (JIEB), 4(2), 837–861. https://doi.org/10.15642/elqist.2014.4.2.837-861
- Laila, N., Maulidiyah, H., Cahyono, E. F., & Fianto, B. A. (2018). Comparing the efficiency of Islamic bank in Indonesia and Malaysia. Revista Economica, 70(2), 48–67. http://economice.ulbsibiu.ro/revista.economica/articol.php?id=1038
- Luthfi, H. (2018). Siapakah amil zakat? [Who is amil zakat?]. Rumah Fiqih Publishing.
- McGill, M. E. (1993). Organization development for operating managers (Translated). Pustaka Binaman Pressindo.
- Muharam, H., & Pusvitasari, R. (2007). Analisis perbandingan efisiensi bank syariah di Indonesia dengan metode Data Envelopment Analysis (Periode tahun 2005) [Comparative analysis of the efficiency of Islamic banks in Indonesia using the Data Envelopment Analysis method (2005 period)]. Jurnal Ekonomi dan Bisnis Islam, 2(3), 80–116. http://eprints.undip.ac.id/38915/
- MUIS. (2020). MUIS Annual Report 2020. MUIS.
- Mulyadi. (2007). Sistem perencanaan dan pengendalian manajemen [Management planning and control system]. Salemba Empat.
- Mustarin, B. (2017). Urgensi pengelolaan zakat terhadap peningkatan perekonomian masyarakat [The urgency of zakat management to improve the community's economy]. Jurisprudentie: Jurusan Ilmu Hukum Fakultas Syariah dan Hukum, 4(2), 83-95. https://doi.org/10.24252/jurisprudentie.v4i2.4054
- Puskas BAZNAS. (2021). Outlook Zakat Indonesia 2022. BAZNAS. https://puskasbaznas.com/publications/outlook/indonesia-zakat-outlook-2022
- Putri, I. (2020). Sedekah & zakat meningkat di tengah Covid-19, ini sebabnya [Alms & zakat increase amid Covid-19, here's why]. Detik.com. https://news.detik.com/berita/d-5067779/sedekah--zakat-meningkat-di-tengah-covid-19-ini-sebabnya
- Qardhawi, Y. (1995). Peran nilai dan moral dalam perekonomian [The role of values and morals in the economy]. Robbani Press.
- Saputra, H. (2020). Zakat sebagai sarana bantuan bagi masyarakat berdampak Covid-19 [Zakat as a means of assistance for people affected by Covid-19]. Al-Ijtima`i: International Journal of Government and Social Science, 5(2), 161–175. https://doi.org/10.22373/jai.v5i2.549
- Setyani, O., Mushafi, M., Ghofur, A., & Rahmadani, P. (2020). Manajemen ziswaf dunia [Management of zakat, infaq, sadaqah, and endowments in the world]. Jurnal Manajemen Dakwah, 8(1), 1–32. https://doi.org/10.15408/jmd.v8i1.19928
- Sidang, N. K., & Feriyanto, N. (2021). Analisis efisiensi kinerja keuangan lembaga amil zakat (LAZ) Rumah Zakat Indonesia dengan metode Data Envelopment Analysis (DEA) [Analysis of the efficiency of the financial performance of the amil zakat institution (LAZ) Rumah Zakat Indonesia using the Data Envelopment Analysis (DEA) method]. Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah, 6(1), 48-62. https://doi.org/10.29300/ba.v6i1.4409
- Subardi, H. M. P., Sukmadilaga, C., & Yuliafitri, I. (2020). Analisis tingkat efisiensi badan pengelola zakat di tiga negara ASEAN (Indonesia, Malaysia dan Singapura) [Analysis of the level of efficiency of zakat management bodies in three ASEAN countries (Indonesia, Malaysia and Singapore)]. ISLAMICONOMIC: Jurnal Ekonomi Islam, 11(1), 55-76. https://doi.org/10.32678/ijei.v11i1.139
- Sumardi, D., Falah, S., Jauhari, M. A., & Radiana, A. (2020). Baitul mal dan tantangan kemiskinan dampak pandemic Covid-19 perspektif filsafat hukum Islam [Baitul Mal and the challenges of poverty impacted by the Covid-19 pandemic from the perspective of Islamic legal philosophy]. Digital Library UIN Sunang Gunung Jati. http://digilib.uinsgd.ac.id/30896/
- Tejomukti, R. A. (2021, June 9). Zakat ringankan beban komunitas muslim di Inggris [Zakat lightens the burden on the Muslim community in England]. Republika. https://www.republika.co.id/berita/qufa7s313/zakat-ringankan-beban-komunitas-muslim-di-inggris
- Triyuwono, I. (2001). Metafora zakat dan shari’ah enterprise theory sebagai konsep dasar dalam membentuk akuntansi syari’ah [Metaphor of zakat and shari'ah enterprise theory as basic concepts in forming shari'ah accounting]. Jurnal Akuntansi dan Auditing Indonesia (JAAI), 5(2), 131–146. https://journal.uii.ac.id/JAAI/article/view/11345
- Ulfa, M. (2017). Analisis efisiensi organisasi pengelola zakat (OPZ) di negara rumpun Melayu pendekatan Data Envelopment Analysis (DEA) (Studi kasus: Indonesia, Malaysia, dan Singapura) [Analysis of the efficiency of zakat management organizations in Malay countries with the Data Envelopment Analysis (DEA) approach (Case studies: Indonesia, Malaysia, and Singapore)]. Institutional Repository UIN Sunan Kalijaga Yogyakarta. http://digilib.uin-suka.ac.id/id/eprint/24873/
- Wheelock, & Wilson. (1996). Technical progress, inefficiency, and productivity change in U.S. banking, 1984-1993. Journal of Money, Credit and Banking, 31(2), 212-234. https://www.jstor.org/stable/2601230
- World Zakat & Waqf Forum. (2021). The World Zakat Forum profile. World Zakat & Waqf Forum. https://www.wzwf.org/wzf-profile.html
- Yaumidin, U. K. (2007). Efficiency in Islamic banking: A non-parametric approach. Buletin Ekonomi Moneter dan Perbankan, 9(4), 23-54. https://doi.org/10.21098/bemp.v9i4.213
References
Adeabah, D., Gyeke-Dako, A., & Andoh, C. (2019). Board gender diversity, corporate governance and bank efficiency in Ghana: a two stage data envelope analysis (DEA) approach. Corporate Governance: The International Journal of Business in Society, 19(2), 299–320. https://doi.org/10.1108/CG-08-2017-0171
Alam, A. (2018). Analisis efisiensi pengelolaan dana zakat infak sedekah di Bazda Kabupaten/Kota Se-Karesidenan Surakarta dengan menggunakan Metode Data Envelopment Analysis [Analysis of the efficiency of zakat infaq alms fund management in District/City Bazda of the Surakarta Residency using the Data Envelopment Analysis Method]. Iqtishoduna, 7(2), 262–290. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/234
Andri. (2020). Sentralisasi pengelolaan zakat di Indonesia [Centralization of zakat management in Indonesia]. Jurnal An-Nahl, 7(2), 145–151. https://doi.org/10.54576/annahl.v7i2.21
Anwar, A. S. H. (2012). Model tatakelola badan dan lembaga amil zakat sebagai upaya untuk meningkatkan pemberdayaan ekonomi masyarakat (Studi pada badan/lembaga amil zakat di Kota Malang) [Management model of amil zakat agencies and institutions as an effort to increase community economic empowerment (Study on amil zakat agencies/institutions in Malang City)]. Jurnal Humanity, 7(2), 1–13. https://ejournal.umm.ac.id/index.php/humanity/article/view/1968
Atabik, A. (2015). Peranan zakat dalam pengentasan kemiskinan [The role of zakat in poverty alleviation]. ZISWAF: Jurnal Zakat dan Wakaf, 2(2), 339-361. https://doi.org/10.21043/ziswaf.v2i2.1556
Awaluddin, M., Mutmainna, A., & Wardhani, R. S. (2019). Komparasi efisiensi penyaluran kredit pada Bank Umum Syariah (BUS) antara Bank Mega Syariah dan Bank CIMB Niaga Syariah dengan pendekatan Data Envelopment Analysis (DEA) [Comparison of the efficiency of lending to Islamic Commercial Banks (BUS) between Bank Mega Syariah and Bank CIMB Niaga Syariah using the Data Envelopment Analysis (DEA) approach]. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, dan Perbankan Syariah, 3(2), 95-107. https://doi.org/10.24252/al-mashrafiyah.v3i2.9273
Badan Pusat Statistik. (2021). Jumlah penduduk miskin menurut provinsi [Number of poor people by province]. Badan Pusat Statistik. https://www.bps.go.id/indicator/23/185/2/jumlah-penduduk-miskin-menurut-provinsi.html
Bahri, E. S., & Arif, Z. (2020). Analisis efektivitas penyaluran zakat pada Rumah Zakat [Analysis of the effectiveness of zakat distribution at Rumah Zakat]. Al Maal: Journal of Islamic Economics and Banking, 2(1), 13-24. https://doi.org/10.31000/almaal.v2i1.2642
BAZNAS & Bank Indonesia. (2016). Core principles for effective zakat supervision. BAZNAS.
Charities Aid Foundation. (2021). CAF World Giving Index 2021 (A global pandemic special report). Charities Aid Foundation. https://www.cafonline.org/docs/default-source/about-us-research/cafworldgivingindex2021_report_web2_100621.pdf
Darmawan, A., & Desiana, R. (2021). Zakat dan pemerataan ekonomi di masa pandemi Covid-19 [Zakat and economic equity during the Covid-19 pandemic]. Al-Azhar Journal of Islamic Economics, 3(1), 12–21. https://doi.org/https://doi.org/10.37146/ajie.v3i1.57
Dompet Dhuafa. (2020). Laporan keuangan beserta laporan auditor independen untuk tahun yang berakhir 31 Desember 2020. Dompet Dhuafa.
Ezril. (2019). Manajemen zakat dari era dan negara yang berbeda [Zakat management from different eras and countries]. Jurnal Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan, 16(1), 31–58. https://ojs.diniyah.ac.id/index.php/Al-Mutharahah/article/view/14
Farrel, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society - Series A (General), 120(3), 253-281. https://doi.org/10.2307/2343100
Grmanová, E., & Ivanová, E. (2018). Efficiency of banks in Slovakia: Measuring by DEA models. Journal of International Studies, 11(1), 257–272. https://doi.org/10.14254/2071-8330.2018/11-1/20
Haddad, M. D., Santoso, W., Ilyas, D., & Mardanugraha, E. (2003). Analisis efisiensi industri perbankan Indonesia: Penggunaan metode non parametrik Data Envelopment Analysis (DEA) [Analysis of the efficiency of the Indonesian banking industry: Use of non-parametric Data Envelopment Analysis (DEA) methods]. Direktorat Penelitian dan Pengaturan Perbankan Bank Indonesia. https://www.bi.go.id/id/publikasi/kajian/Pages/Penggunaan%20Metode%20Nonparametrik%20Data%20Envelopment%20Analysis%20(DEA).aspx
Hennida, C. (2020). The success of handling Covid-19 in Singapore: The case of the migrant worker cluster and the economic recession. Global Strategis, 14(2), 241–256. https://doi.org/10.20473/jgs.14.2.2020.241-256
Husain, N., Abdullah, M., & Kuman, S. (2000). Evaluating public sector efficiency with data envelopment analysis (DEA): A case study in Road Transport Department, Selangor, Malaysia. Total Quality Management, 11(4–6), 830–836. https://doi.org/10.1080/09544120050008282
Kuba, A. (2015). Model-model pengelolaan zakat di dunia muslim [Models of zakat management in the Muslim world]. El-Qist : Journal of Islamic Economics and Business (JIEB), 4(2), 837–861. https://doi.org/10.15642/elqist.2014.4.2.837-861
Laila, N., Maulidiyah, H., Cahyono, E. F., & Fianto, B. A. (2018). Comparing the efficiency of Islamic bank in Indonesia and Malaysia. Revista Economica, 70(2), 48–67. http://economice.ulbsibiu.ro/revista.economica/articol.php?id=1038
Luthfi, H. (2018). Siapakah amil zakat? [Who is amil zakat?]. Rumah Fiqih Publishing.
McGill, M. E. (1993). Organization development for operating managers (Translated). Pustaka Binaman Pressindo.
Muharam, H., & Pusvitasari, R. (2007). Analisis perbandingan efisiensi bank syariah di Indonesia dengan metode Data Envelopment Analysis (Periode tahun 2005) [Comparative analysis of the efficiency of Islamic banks in Indonesia using the Data Envelopment Analysis method (2005 period)]. Jurnal Ekonomi dan Bisnis Islam, 2(3), 80–116. http://eprints.undip.ac.id/38915/
MUIS. (2020). MUIS Annual Report 2020. MUIS.
Mulyadi. (2007). Sistem perencanaan dan pengendalian manajemen [Management planning and control system]. Salemba Empat.
Mustarin, B. (2017). Urgensi pengelolaan zakat terhadap peningkatan perekonomian masyarakat [The urgency of zakat management to improve the community's economy]. Jurisprudentie: Jurusan Ilmu Hukum Fakultas Syariah dan Hukum, 4(2), 83-95. https://doi.org/10.24252/jurisprudentie.v4i2.4054
Puskas BAZNAS. (2021). Outlook Zakat Indonesia 2022. BAZNAS. https://puskasbaznas.com/publications/outlook/indonesia-zakat-outlook-2022
Putri, I. (2020). Sedekah & zakat meningkat di tengah Covid-19, ini sebabnya [Alms & zakat increase amid Covid-19, here's why]. Detik.com. https://news.detik.com/berita/d-5067779/sedekah--zakat-meningkat-di-tengah-covid-19-ini-sebabnya
Qardhawi, Y. (1995). Peran nilai dan moral dalam perekonomian [The role of values and morals in the economy]. Robbani Press.
Saputra, H. (2020). Zakat sebagai sarana bantuan bagi masyarakat berdampak Covid-19 [Zakat as a means of assistance for people affected by Covid-19]. Al-Ijtima`i: International Journal of Government and Social Science, 5(2), 161–175. https://doi.org/10.22373/jai.v5i2.549
Setyani, O., Mushafi, M., Ghofur, A., & Rahmadani, P. (2020). Manajemen ziswaf dunia [Management of zakat, infaq, sadaqah, and endowments in the world]. Jurnal Manajemen Dakwah, 8(1), 1–32. https://doi.org/10.15408/jmd.v8i1.19928
Sidang, N. K., & Feriyanto, N. (2021). Analisis efisiensi kinerja keuangan lembaga amil zakat (LAZ) Rumah Zakat Indonesia dengan metode Data Envelopment Analysis (DEA) [Analysis of the efficiency of the financial performance of the amil zakat institution (LAZ) Rumah Zakat Indonesia using the Data Envelopment Analysis (DEA) method]. Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah, 6(1), 48-62. https://doi.org/10.29300/ba.v6i1.4409
Subardi, H. M. P., Sukmadilaga, C., & Yuliafitri, I. (2020). Analisis tingkat efisiensi badan pengelola zakat di tiga negara ASEAN (Indonesia, Malaysia dan Singapura) [Analysis of the level of efficiency of zakat management bodies in three ASEAN countries (Indonesia, Malaysia and Singapore)]. ISLAMICONOMIC: Jurnal Ekonomi Islam, 11(1), 55-76. https://doi.org/10.32678/ijei.v11i1.139
Sumardi, D., Falah, S., Jauhari, M. A., & Radiana, A. (2020). Baitul mal dan tantangan kemiskinan dampak pandemic Covid-19 perspektif filsafat hukum Islam [Baitul Mal and the challenges of poverty impacted by the Covid-19 pandemic from the perspective of Islamic legal philosophy]. Digital Library UIN Sunang Gunung Jati. http://digilib.uinsgd.ac.id/30896/
Tejomukti, R. A. (2021, June 9). Zakat ringankan beban komunitas muslim di Inggris [Zakat lightens the burden on the Muslim community in England]. Republika. https://www.republika.co.id/berita/qufa7s313/zakat-ringankan-beban-komunitas-muslim-di-inggris
Triyuwono, I. (2001). Metafora zakat dan shari’ah enterprise theory sebagai konsep dasar dalam membentuk akuntansi syari’ah [Metaphor of zakat and shari'ah enterprise theory as basic concepts in forming shari'ah accounting]. Jurnal Akuntansi dan Auditing Indonesia (JAAI), 5(2), 131–146. https://journal.uii.ac.id/JAAI/article/view/11345
Ulfa, M. (2017). Analisis efisiensi organisasi pengelola zakat (OPZ) di negara rumpun Melayu pendekatan Data Envelopment Analysis (DEA) (Studi kasus: Indonesia, Malaysia, dan Singapura) [Analysis of the efficiency of zakat management organizations in Malay countries with the Data Envelopment Analysis (DEA) approach (Case studies: Indonesia, Malaysia, and Singapore)]. Institutional Repository UIN Sunan Kalijaga Yogyakarta. http://digilib.uin-suka.ac.id/id/eprint/24873/
Wheelock, & Wilson. (1996). Technical progress, inefficiency, and productivity change in U.S. banking, 1984-1993. Journal of Money, Credit and Banking, 31(2), 212-234. https://www.jstor.org/stable/2601230
World Zakat & Waqf Forum. (2021). The World Zakat Forum profile. World Zakat & Waqf Forum. https://www.wzwf.org/wzf-profile.html
Yaumidin, U. K. (2007). Efficiency in Islamic banking: A non-parametric approach. Buletin Ekonomi Moneter dan Perbankan, 9(4), 23-54. https://doi.org/10.21098/bemp.v9i4.213