Efficiency Analysis of Zakat Management Institutions in Banyumas Regency: Case Study of LAZISMU, LAZISNU and BAZNAS

In the economic field, zakat has a role as an effort to prevent the accumulation of wealth in only one community, therefore must be managed properly.This study focuses on discussing the efficiency of a zakat management institution in Banyumas district. This study discusses two private zakat institutions (LAZISMU Banyumas, and LAZISNU Banyumas) and one Government Zakat institution (BAZNAS Banyumas). This research uses the Data Envelopment Analysis method. This study also uses quantitative methods and uses secondary data types derived from financial report data for 2018, 2019, and 2020 from LAZISMU Banyumas, LAZISNU Banyumas, and BAZNAS Banyumas. The variables used in this research are input and output variables. The input variables consist of assets and operational costs. The output variable consists of collected zakat funds and distributed zakat funds. The results of this study are that in 2018 LAZISMU and LAZISNU experienced inefficiency in the CRS approach, but in the VRS approach the three zakat institutions were efficient. In 2019 LAZISNU experienced inefficiency in the CRS approach, but in the VRS approach.


Intruduction
Socio-economic inequality is a problem experienced by all countries in the world. 1 This has become a polemic that is difficult to resolve, therefore Islam comes and teaches the right way to do the economy. Islam also teaches to share with others in the hope that social inequality will no longer be a problem in society. One of tools in Islam is Zakat. Islam regulates zakat from punishing it to the procedures for paying zakat. 2 Zakat emphasizes people to realize their social obligations to do charity by giving some of their wealth and give it to the poor. In the economic field, zakat has a role as an effort to prevent the accumulation of wealth in only one community. Zakat is included in the pillars of Islam that must be carried out for every Muslim who is able to pay it and managed to be allocated to people who have not been able to and are entitled to receive zakat. Zakat management is important because when managed properly, zakat funds become a potential source for the welfare of the community.
Zakat is a special worship with special practices and has been regulated in the Qur'an and Hadith and makes evidence that Islam teaches worship that is not only related to Allah SWT, but also relationships with fellow human beings regulated in sharia. 3 Zakat is a form of worship that is not only related to Allah SWT, but is very closely related to others. Zakat can be used by building facilities for the development of education, science, infrastructure development and providing useful assistance services for the benefit of the poor. 4 As stated in Al-Quran Surah At-Taubah: 60 _______________ 1 Rachman Tahar, "Job Satisfaction and Organizational Commitment to Employee Performance," Angewandte Chemie International Edition, 6(11), 951-952. 6, No. 11 (2018) "Indeed, zakat is only for the needy, the poor, the amil zakat, those who are softened in their hearts (converts), for (freeing) slaves, for (freeing) people who are in debt, for the way of Allah and for people who are on their way, as an obligation from God. Allah is All-Knowing, All-Wise." The purpose of zakat management is to increase public awareness of the importance of zakat and to maximize the function and role of religion in economic and social development within the community. Zakat also aims to achieve social justice, a prosperous society, and minimize social inequality and poverty. 5,6 To achieve success in zakat management, several supporting components are needed: first, people need to be aware of the obligations, meanings, goals and wisdom of zakat. Second, the Zakat board and amil who are competent in their field, are honest and gain the trust of the community.
Third, good planning, transparency, management and supervision in the distribution of zakat or zakat receipts. The management of zakat funds must be accordance with sharia, trustworthy, fair, integrated as stated in Law No. 23 of 2011 on Zakat Management. 7 One of the ways to increase the potential of zakat is to increase its efficiency. Efficiency is a concept that has long been used to determine the performance of an institution or company. The company will achieve efficiency if the company has minimized input costs by maximizing the output that will The meaning of zakat in language is blessing, clean, growing.
Everything is in the Quran and Hadith. Zakat is one of the pillars of Islam which teaches to spend some of their wealth to be given to people in need according to sharia. While Efficiency is the achievement of maximum output with certain inputs and using minimal inputs to obtain maximum output. Efficiency in zakat institutions is to reduce costs in managing zakat such as operational costs, amil, assets and others. Efficiency in zakat also means that zakat funds entrusted to zakat institutions must be managed properly and according to their respective levels, and are able to distribute zakat funds appropriately and in accordance with the Shari'a.

Research Methods
This study uses descriptive quantitative research methods. Descriptive quantitative research can be called a basic or traditional method and this method can be called a positivist method because it has a positivist philosophical foundation. 17,18 The method in this research is a quantitative research method because it will be useful for calculating the efficiency level of zakat management institutions, namely LAZISMU, LAZISNU, BAZNAS Banyumas district. This study also uses descriptive research methods to describe and explain the performance of the zakat management institution that will be studied. Constant return to scale is that if the input increases, 25 the output will increase equal to the input. The variable return to scale is that if the input increases, the output will increase or decrease. The calculation of efficiency is to calculate the ratio of the comparison between the input and output of the DMU. However, this formula does not include the number of inputs and outputs associated with various resources, activities, and environmental factors.
This study uses two variables, namely input and output variables (see

Research Discussion
Efficiency is an indicator or parameter to determine the performance of a productivity activity. Efficiency is usually associated with minimizing costs while maximizing results. Efficiency can also be said as a parameter measuring tool to measure the performance of both material and economic performance in a company. In this study, the authors will discuss one by one the zakat management institutions whose efficiency has been calculated above, namely LAZISMU Banyumas, LAZISNU Banyumas, BAZNAS Banyumas. LAZISMU Banyumas is an organization or institution for zakat management at the Banyumas district level which is under a community organization, namely Muhammadiyah. LAZISMU has a one-stop zakat management system or what is often called centralization.
The following is the result of calculating the efficiency of LAZISMU using the DEA method and the Banxia Frontier Analysis application. perfect score with a 100% gain, which means efficiency. In 2019 and 2020 LAZISMU scored 100% on the VRS and CRS approaches, which means that zakat management is efficient.
In measuring the efficiency of LAZISMU in 2018, there were 54.7% points or inefficiency assuming CRS. This is encouraging to find out the causes of the inefficiency how it can occur. In the DEA analysis, this can be known through the analysis of potential improvement. This analysis can show the weak side of performance on the input side or output side and is able to analyze any potential that can be improved.
Analysis of potential improvement shows that there are several variables that need to be maximized. There are input variables on assets that need to be reduced by 60% while the output variables on collected zakat funds need to be maximized by 82% and distributed zakat funds need to be maximized by 88%. This is a fairly large difference and this causes inefficiency in the LAZISMU Banyumas zakat institution. LAZISMU Banyumas on efficiency calculations assuming VRS reaches 100% points in 2018, 2019, 2020, which means it is efficient in managing zakat funds and is able to carry out the mandate well as a Muhammadiyah amil zakat institution.
LAZISNU Banyumas is a zakat management institution under the auspices of Nahdatul Ulama or NU at the Banyumas district level. The following is the result of calculating the efficiency of LAZISNU Banyumas using the DEA method using the Banxia Frontier Analysis application.  The contribution of this study to the body of knowledge is enrich the literature of zakat performance with special emphasize on private Zakat institution in Banyumas district. Knowing the causes of efficiency and inefficiency can help relevant agencies to improve for the better. The role of zakat is very important for the community, this is certainly a spotlight for zakat management institutions to further improve the management system with the hope of fulfilling the needs of mustahiq and distributing zakat to muzakki, so that hopes to change the socio-economic community from mustahiq to muzaki will be realized. LAZISMU which in the previous year experienced inefficiency in the CRS approach, this year increased to be efficient with 100% points, while LAZISNU increased to 91.8% which is quite significant but still less than 100% which means it is still inefficiency. BAZNAS is consistent with its 100% gain and remains efficient in its performance. In the VRS approach, the three zakat institutions are still efficient in their performance.
In 2020, in the CRS and VRS approaches, the three zakat institutions managed to reach 100% points, which means they are efficient in managing zakat funds. It can be concluded that every year there is always a change in the three zakat institutions to better manage zakat funds so that people believe more and zakat can grow in a good system.

The Amil Zakat Infaq Shodaqoh Muhammadiyah Institute (LAZISMU)
Banyumas district in 2018 experienced inefficiency with 54.7% points in the CRS approach. It is known that there is an analysis of potential improvement LAZISMU requires to fix the input asset variable by -60% and maximize zakat funds collected by 82% and zakat funds channeled by 88%. In 2019 and 2020 LAZISMU improved significantly and got 100% points which means efficient.
The Amil Zakat Infaq Institution of Shodaqoh Nahdatul Ulama (LAZISNU) Banyumas district in 2018 experienced inefficiency with 61.2% points in the CRS approach. It is known in the analysis of LAZISNU's potential improvement, what needs to be addressed is the input asset variable that must be addressed by -90%, and it is necessary to maximize the zakat funds collected by 63% and the zakat funds channeled by 68%.