Efficiency can be defined as the ratio between output and input. A company is said to be efficient if it can produce greater output when compared to other companies that use the same amount of input. Or produce the same amount of output, but the number of inputs used is less compared to other company inputs. This study aims to analyze the efficiency of Zakat Management Organizations (ZMO) in Indonesia and to find sources of inefficiency of Zakat Management Organizations (ZMO). The method used is Data Envelopment Analysis (DEA) using software called Banxia Frontier Analyst (BFA). The analysis concluded that based on CRS assumptions, there were 7 DMUs that had achieved efficiency with a score of 100%. The seven DMUs are BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018 and Yatim Mandiri 2016. Meanwhile, with the assumption of VRS, there are 9 efficient DMUs namely BAZNAS 2015, BAZNAS 2018, PKPU 2015, PKPU 2015 2016, Rumah Zakat 2015, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018, and Yatim Mandiri 2016. Sources of inefficiency in the Organization of Zakat Management (ZMO) are inputs or costs, including personnel costs, socialization costs, and other operational costs. This has implications for the organization's ability to optimally combine existing resources to achieve maximum output.  Abstrak Efisiensi dapat didefinisikan sebagai perbandingan antara output dan input. Suatu Perusahaan dikatakan efisien jika dapat menghasilkan output yang lebih besar jika dibandingkan dengan perusahaan lain yang menggunakan jumlah input yang sama. Atau menghasilkan jumlah output yang sama, tetapi jumlah input yang digunakan lebih sedikit dibandingkan dengan input perusahaan lain. Penelitian ini bertujuan untuk menganalisis tingkat efisiensi Organisasi Pengelola Zakat (OPZ) di Indonesia dan untuk menemukan sumber inefisiensi Organisasi Pengelola Zakat (OPZ). Metode yang digunakan adalah Data Envelopment Analysis (DEA) dengan memakai sofware bernama Banxia Frontier Analyst (BFA). Hasil analisis menyimpulkan bahwa berdasarkan asumsi CRS, terdapat 7 DMU yang sudah mencapai efisiensi dengan skor 100%. Ketujuh DMU tersebut adalah BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018 dan Yatim Mandiri 2016. Sedangkan dengan asumsi VRS, terdapat 9 DMU yang efisien yaitu BAZNAS 2015, BAZNAS 2018, PKPU 2015, PKPU 2016, Rumah Zakat 2015, Rumah Zakat 2016, Rumah Zakat 2017, Rumah Zakat 2018, dan Yatim Mandiri 2016. Sumber penyebab inefisiensi Organisasi Pengelola Zakat (OPZ) adalah input atau biaya-biaya, meliputi biaya personalia, biaya sosialisasi, dan biaya operasional lainnya. Hal ini berimplikasi pada kemampuan organisasi dalam mengkombinasikan sumber daya yang ada secara optimal untuk mencapai output secara maksimal.

Partners in this service are t-shirt craftsmen in Mejing Wetan Village, Gamping District, Sleman Regency, D.I Yogyakarta. Partners contribute to providing explanations related to conditions and problems faced by Partners, which then the Service Team will provide the right solution. The problem that was found by Partners was that the packaging of the t-shirts was still simple and less attractive. The second problem, innovation in t-shirt design is still lacking and has not included local cultural wisdom and religious elements. The solution offered to Partners is training and assistance in t-shirt product packaging. The second solution is training and developing t-shirt designs based on local cultural wisdom and adding religious elements. Based on the results of the deliberations, the Partners contribute to providing space and time during the mentoring, training, and business monitoring activities. This PKM program provides several real contributions and can be felt by Partners, namely: increasing the quality and innovation of products (t-shirts) in order to have a higher selling power and increase Partner income. The end result of this PKM activity resulted in product innovation in the form of t-shirts with local cultural wisdom designs by incorporating religious elements and packaging innovations made of cardboard in the form of blocks with contemporary designs.

Perkembangan bisnis kuliner berbasis UMKM sangatlah pesat. Pemerintah mempunyai tanggunjawab terhadap keamanan dan kehalalan produk makanan di Indonesia. Sebagai negara dengan penduduk terbesar di dunia, masyarakat muslim Indonesia menjadikan aspek halal sebagai prioritas. Pemerintah berkontribusi dalam menjaga produk halal dengan sertifikasi halal yang dikeluarkan Lembaga Pengkajian Pangan Obat-Obatan dan Kosmetika Majelis Ulama Indonesia (LPPOM MUI). Sertifikat Halal mampu meningkatkan kepercayaan masyarakat yang berpengaruh positif terhadap penjualan. Sedangkan pengelolaan keuangan yang baik menjadikan UMKM akan lebih bersaing dan sejahtera. Permaslahan mitra timbul karena belum memiliki Sertifikat Halal dan belum memiliki pengelolaan keuangan yang memadai sehingga kurang optimal dalam melaksanakan ekspansi pasar. Tim pengusul mengajukan solusi atas permasalah tersebut dengan dilakukannya pelatihan dan pendampingan pengurusan Sertifikasi Halal dan pengelolaan keuangan. Hasil akhir dari kegiatan pengabdian kepada masyarakat ini yaitu berupa sertifikasi halal hasil dari pendampingan pengajuan sertifikasi halal kepada LPPOM MUI dan terlaksananya tata kelola keuangan usaha  dengan baik  oleh mitra pengabdian yang tercermin dari mitra pengadian telah mampu membuat pencatatan laporan keuangan sederhana serta menerapkan strategi pengelolaan keuangan dengan baik guna eksistensi keberlangsungan usaha.

Purpose of the study: To find a Zakat fund management scheme based on sharia banking for sustainable mustahiq empowerment. Methodology: This research is qualitative research using grounded theory method. Main Findings: Zakat funds collected are used as collaterals for deposits for the development of mustahiq businesses. The profit sharing ratio from the deposits will reduce the mustahiq installment expense. While deposit guarantees will make mustahik get financing easily from Islamic banking. Applications of this study: The research findings can be used in studies on productive zakat, philanthropic studies and the development of Islamic banking. Novelty/ Originality of this study: With this model, mustahik which is not bankable will receive financing for business development. On the other hand, mustahik will get payments in installments so that it will ease the burden.

Recent development of Shari’a banking is quite satisfying. In 2016, shari’a banking has reported the asset as much as 365.6 trillion rupiahs. On the other hands, the index of shari’a financial literacy and inclusion has not been optimum that is only 8.11% and 11.06% respectively. Therefore, a new innovation is needed to increase the index of literacy and inclusion as a challenge in shari’a banking in Indonesia. As a response, Indonesia Financial Services Authority (OJK) has launched a new regulation of Non-Office Financial Services in the Framework of Inclusive Finance (Laku Pandai) which is expected to increase the index of shari’a financial inclusion. In the application, shari’a finance, which is based on the Islamic laws, should get itself closer to the centre of Islamic spiritual development, namely mosques. A mosque, however, does not only function as a place for developing spirituality but also plays an important role in improving economic activities. Hence, this study is conducted by qualitative research applying the method of Grounded Theory. The synergy between the Laku Pandai program and mosques is performed by involving ummah—the community—as the agent of Laku Pandai whose duty is to assist the community in getting suitable shari’a products and services. In this case, the products of Laku Pandai can be used in worshipping activities (qurban, umroh, hajj, etc), phone-credit recharging, and micro-shari’a financing. The application of this synergy, however, will make the products and services of shari’a finance accessible to the community and thus increase the index of shari’a financial inclusion at once.  The mosque-based education about shari’a finance is obtained by Islamic studies, lectures, and socialization initiated by involved parties, religious leaders and the society, so that it will also increase the index of shari’a financial literacy.Keywords: Laku Pandai, literacy, inclusion, shari’a finance, mosque