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Abstract
The gap between the potential and realization of the zakat fund collection in Indonesia is an important phenomenon to be scrutinized. In 2020, the national potential zakat collection was IDR 327 trillion, while the realization of the collection was recorded as only IDR 12.4 trillion of potential. Meanwhile, the incidence of the Covid-19 outbreak has burdened Zakat Management (amil zakat) performance in Indonesia. This paper aims to observe the conceivable impact of Covid-19 on the performance, effectiveness, and efficiency of Zakat Management in Indonesia. This research was conducted using a quantitative method with a descriptive approach. Using the Allocation to Collection Ratio (ACR), the effectiveness indicator measures how effective the distribution on the collection of zakat funds. Besides, the efficiency indicator of Zakat Management is measured using Data Envelopment Analysis (DEA) to assess that Zakat Management activities have attained optimum levels. The finding of this research shows that the Covid-19 outbreak has had a significant impact on the effectiveness and the efficiency of Zakat Management’s performances in Indonesia. However, the impact of the Covid-19 outbreak varies in numerous Zakat Management concerning of depth, program implications, and response to overcome problems. This research is expected to provide lessons learned and better policy-making preparation for the government, Zakat Management regulators, and Zakat Management practitioners in dealing with unpredictable disasters and causing emergency conditions of human life.
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