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This is a Quantitative Study study.

September 27, 2025

Assessing Productivity of Zakat Management in Indonesia

Key Points

Average productivity level of Baitul Mal in managing zakat increased by 6.4%, highlighting efficiency gains from technical change.
Results show the highest productivity in Pidie Regency, while Aceh Besar Regency recorded the lowest productivity levels.
Using the Malmquist Productivity Index, this assessment provides insights into the efficiency changes in zakat management.
Findings suggest opportunities for policy enhancement through optimal input-output combinations in zakat management.

Abstract

This study aims to assess empirically the productivity trend of zakat management at Baitul Mal across 24 districts/cities in Aceh province, Indonesia during the 2014-2018 period. Using the Malmquist Productivity Index (MPI), this study found that the average productivity level of Baitul Mal in managing zakat has increased by 6.4%, contributed mostly by technical change. Meanwhile, the efficiency changes contributed negatively to the total productivity. The highest total productivity is recorded by Baitul Mal in Pidie Regency, while the lowest productivity level is experienced by Baitul Mal in Aceh Besar Regency. The findings of the productivity of Baitul Mal in managing zakat could be used as a reference in designing policy to further enhance the productivity of zakat management by combining a proper mix of inputs to produce better outputs.

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