Vol.13, No.1, February 2024.                                                                                                                                                                               ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Efficiency and Stability of Zakat Institutions in Malaysia and Indonesia: DEA Window Analysis


Desmy Riani, Meutia Meutia, Muhamad Taqi, Iis Ismawati


© 2024 Desmy Riani, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 13, Issue 1, Pages 303-314, ISSN 2217-8309, DOI: 10.18421/TEM131-32, February 2024.


Received: 20 September 2023.

Revised:   08 January 2024.
Accepted: 19 January 2024.
Published: 27 February 2024.




The purpose of this study is to measure the efficiency and stability of zakat institutions in Indonesia and Malaysia. There are 14 zakat institutions that will be analyzed using data envelopment analysis (DEA) window analysis during the period of 2016 to 2020. The result shows that the average efficiency of zakat institution is 78% during the observation period. The inefficiency of zakat institutions from both countries is caused by the less-than-optimal distribution of zakat funds. The best performing zakat institutions are Selangor, BSMU, BRI Foundation, and Baznas because they have the highest efficiency and stability. This study has filled the gap in previous studies that measure the efficiency of zakat institutions with the standard DEA approach. Zakat institution managers can identify potential improvements in input and output variables to achieve maximum level of efficiency.


Keywords –Zakat institution, efficiency, stability, DEA, window analysis.



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