The purpose of this research is to measure efficiency level of sharia banking in Malysia and Indonesia countries and to analyze the factors affecting the level of efficiency of sharia banking for both countries. This reseach uses DEA (Data Envelopment Analysis) method in order to test the assumptions of Variabel Return to Scale (VRS), and uses Kolmogorov-Smirnov and Mann Whitney U-Test in order to test normality, and uses regression dummy variable of the data from the first quarter of 2011 until the fourth quarter of 2014. The research shows overall level of efficiency of sharia banking in Malaysia and Indonesia countries are fluctuating. Based on result, sharia banking in Indonesia more efficient than sharia banking in Malaysia; However, there is no significant differences among them. The reasons of this inefficiency are deposits, total  financing, fixed asset, and personnel cost. However, operational income is the most efficient variabel for both countriesDOI:  10.15408/sjie.v5i1.3129

Zakat as one of the pillars of Islam occupies a very basic and fundamental position, hence His Messenger has ordered Muslims to believe and pay zakat as a form of obedience and the continuation of a harmonious life. Based on agricultural statistics for the period 2015-2019, the agricultural is still as the most important sector in supporting national economic development and it is the sector where most of the Indonesian population works as farmers. The Indonesian people who depend on the agricultural sector are around 38.70 million people, or the equivalent of 30.46%t of the total population in Indonesia. On the other hand, so far, zakat collection has still focused on zakat on assets, income and zakat fitrah, and has not yet touched the agricultural sector massively. Meanwhile, it is known that the potential for zakat in the agricultural sector is very large and until 2018 it is estimated at IDR64.61 trillion. Based on the above, this study seeks to examine how Baznas’ strategy is to manage the potential of zakat in the agricultural sector so that it can lead to economic growth in the community, especially agricultural communities in Indonesia. The results show that there are several strategies implemented by Baznas in managing agricultural zakat and these have been implemented in various forms of programs such as: (i). The system for cultivating agricultural land and providing superior seeds based on zakat; (ii). Agricultural assistance program; (iii). Mustahik move to muzaki (Green Horti) Program; and (iv). Expedition of zakat and economic empowerment program. Another finding is that zakat institutions are still not maximal in conducting socialization and assistance, as well as empowering rural communities. Baznas must start optimizing the collection of agricultural zakat and need to improve performance in making innovative programs that cover all regions in Indonesia.