This study aims to determine the efficiency level of management of zakat funds at the National Zakat Amil Agency (BAZNAS). The author uses the quantitative non-parametric Data Envelopment Analysis (DEA) method. Total assets, promotion, and documentation costs, and official travel costs as input variables. Whereas the output variance consists of receiving zakat funds and distributing zakat funds. The results showed that BAZNAS experienced efficiency in 2012-2014 and 2017 with a score of 100%. Inefficiencies occurred in 2015 at 79.16% and in 2016 amounted to 98.72%. In 2015-2016, all input variables experienced inefficiency, while the output variable was the only inefficient distribution of zakat funds. In overcoming, inefficiencies can be adjusted between the target and actual quantities specified in the DEA calculation. The author recommends that BAZNAS pay attention to the causes of inefficiency so that it can improve performance better.

PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City. Keyword : Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures

Recently, there are more and more zakat management institutions offering progressive programs. One of them is micro-economic development that encourages the community's economic sector. However, there are still many Muslims who do not know about that. This study aims to capture the public's perception of the distribution of zakat. It focused on micro-economic empowerment programs. This study uses a descriptive quantitative approach through a survey method with a sample of 1129 respondents. Indonesian people already understand the obligations of Muslims. But, this awareness is still lacking. The openness and transparency of each distribution and management of zakat funds will greatly determine public perceptions and influence the subsequent programs. Zakat institutions must be professional and have a positive impact on mustahiq. They have to give assistance and guidance to them in managing trading businesses as micro-economic empowerment.