International Journal of Statistics and Applied Mathematics
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International Journal of Statistics and Applied Mathematics

2018, Vol. 3, Issue 2, Part G

Enhancing the distribution of zakat by exploring data envelopment analysis


Author(s): AB Zoramawa and SD Jilani

Abstract: The paper attempts to examine the role of zakat institution in the society in order to alleviate poverty and breach the gap between the rich and poor in Sokoto State, Nigeria. Zakat institutions are trusted bodies that managed Zakat monies in most of the Sharia states in Nigeria. The main objective of this paper is to analyze the efficiency of Zakat and Endowment Board in Sokoto State using Data Envelopment Analysis (DEA) method to estimate Zakat coefficients in the state. Efforts have been made to use three different types of DEA model which are technical efficiency (TE), pure technical efficiency (PTE) and scale efficiency (SE) model. The empirical findings suggest that zakat payment system efficiency is significantly affected by the board size, audit committee and computerized system.

Pages: 518-522 | Views: 325 | Downloads: 9

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How to cite this article:
AB Zoramawa and SD Jilani. Enhancing the distribution of zakat by exploring data envelopment analysis. International Journal of Statistics and Applied Mathematics. 2018; 3(2): 518-522.
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