The Amil Zakat Institution is required to have efficient and effective performance, especially during the Covid-19 health crisis. This study aims to measure the performance of amil zakat institutions in Indonesia, Singapore, and England based on the efficiency level with the Data Envelopment Analysis approach and the level of effectiveness with the Allocation to Collection Ratio approach. The efficiency level of amil institutions was measured using the Data Envelopment Analysis method, the non-parametric statistical approach used in calculating the relativity of efficiency. The software used to measure Data Envelopment Analysis is DEAP 2.1. The results of efficiency measurements based on the Data Envelopment Analysis showed that Dompet Dhuafa, Majlis Ugama Islam Singapore (MUIS), and the National Zakat Foundation (NZF) achieved optimal and efficient performance during the Covid-19 pandemic (in 2020), but experienced inefficiency before the Covid-19 pandemic in 2017 (Dompet Dhuafa), 2018 (Dompet Dhuafa & NZF), and 2019 (MUIS). If assessed based on effectiveness in channeling funds using the Allocation to Collection Ratio, Dompet Dhuafa, Majlis Ugama Islam Singapore, and the National Zakat Foundation achieved effective values ​​both before and during the Covid-19 pandemic.

<p>This study aims to analyze the merger process of Islamic banks in Indonesia from the aspect of urgency, conformity with sharia principles, and maqasid sharia. The method used is descriptive quantitative by using secondary data as a basis for research analysis. Furthermore, the discussion of this research is limited by the formulation of the problem, which includes (i) What is the urgency of the merger of Islamic banks in Indonesia?; (ii) How is the suitability of the merger of Islamic banks in Indonesia with sharia principles?; (iii) What are the benefits of a sharia bank merger in Indonesia from the perspective of maqasid sharia?. Based on the study results, the current Islamic bank merger process is still at an early stage and needs strategic steps further, especially how to increase the market share of Islamic banks and the implementation of justice aspects in the merger process. Therefore, the merger process must also benefit the internal employees of Islamic banks whose banks have been merged and for the Islamic banking industry so that there is no monopoly on Islamic financial services.</p>