Construction Of A Performance Assessment Model For Zakat Management Institutions

Sri Fadilah, Rini Lestari, Kania Nurcholisah


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.


Zakat, zakat organizations and organizational performance.

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