CONSTRUCTION OF A PERFORMANCE ASSESSMENT MODEL FOR ZAKAT MANAGEMENT INSTITUTIONS
Abstract: The objective of the
research is to examine the performance evaluation using Balanced Scorecard
model. The research is conducted due to a big gap existing between zakat (alms
and religious tax in Islam) with its potential earn of as much as 217 trillion rupiahs
and the realization of the collected zakat fund that is only reached for three
trillion. This indicates that the performance of zakat management organizations
in collecting the zakat is still very low. On the other hand, the quantity and
the quality of zakat management organizations have to be improved. This means
the performance evaluation model as a tool to evaluate performance is needed.
The model construct is making a performance evaluation model that can be
implemented to zakat management organizations. The organizational performance
with Balanced Scorecard evaluation model will be effective if it is supported
by three aspects, namely: PI, BO and
TQM. This research uses explanatory method and data analysis tool of SEM/PLS.
Data collecting technique are questionnaires, interviews and documentation. The
result of this research shows that PI, BO and TQM simultaneously and partially
gives a significant effect on organizational performance.
Author: Sri Fadilah, Rini
Lestari, Kania Nurcholisah
Journal Code: jpsosiologigg160046
