Analisis Efisiensi dan Efektivitas Zakat Online dan Zakat Payroll System Terhadap Peningkatan Penerimaan Dana Zakat Pada Badan Amil Zakat Nasional Periode 2020-2021

Abstract

This study aims to determine how the effect of the efficiency and effectiveness of zakat online and the zakat payroll system on increasing the receipt of zakat funds at BAZNAS for the 2020-2021 research period. This research is a type of descriptive research that is quantitative in nature with the research population being the total receipt of zakat funds for the 2020-2021 period. Sample selection was carried out by means of judgment sampling with operational costs and zakat receipts as research samples. The type of data used is secondary data by collecting data using library research methods, internet research and secondary document studies. The data analysis technique used is the Data Envelopment Analysis (DEA) method for testing efficiency and the Allocation to Collection Ratio (ACR) for testing effectiveness. The results of the study show that online zakat and zakat payroll systems have a high level of efficiency and effectiveness on the total receipt of zakat funds. This shows that muzakki in Indonesia have awareness of the payment of zakat. As well as BAZNAS has a high level of program performance so as to increase muzakki's trust and comfort in paying zakat. This research is expected to be one of the bases for BAZNAS institutions and zakat practitioners in measuring the level of efficiency and effectiveness of a program.