Zakat Institution (OPZ) is the intermediary organizations based on social. The entire of operating expense is taken from the zakat and infaq funds. It is also justified by Sharia, because OPZ committee is Amilin zakat that also included in eight ashnaf eligible for zakat. (Akbar: 2009).
In this study, SMART Consulting would try to measure Dompet Dhuafa’s program as Decision Making Unit (DMU) in the level of efficiency. DD is Non Profit Organization for global empowerment.
The input and output variables derived from the financial statements of Dompet Dhuafa. The input consists of Operating Expenses (X1), and Socialization Cost (X2) while the output variables comprises of Total Deposits Zakat (Y1) and Total Fund Distribution (Y2).
In Table below can be seen, Dompet Dhuafa program that include to efficient (Constant 100%) in 2014 are zakat, infak fund certain infak program. Moreover, Dompet Dhuafa programs that include to efficient in 2013 are infak fund. Based on the explanation, the lowest efficiency of Dompet Dhuafa program is Wakaf fund in 2012 (19.45%). This is able to be a consideration for other program in Dompet Dhuafa that has not been efficient in order to improve the technical efficiency. There are 7 DMU that efficient (100%). And inefficient as much as 23 DMU.
Zakat Institutions, both BAZ and LAZ, need to do the counting of efficiency levels routinely and regularly so that it knows the efficiency level, potential improvement and its benefit and weakness in general, within the framework of efficiency analysis.
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