A Qualitative Approach: Contributions of the Administrator Attitude of Zakat Management Institution on Socio-economic Value of Zakat Utilization in Organizational Performance Assessment
Abstract
Background. Zakat Management Institution (OPZ) is an organization authorized by the government to manage zakat through the role of zakat intermediation, which is to collect funds from muzaki and channel and utilize to mustahik. The role of zakat intermediation will determine the performance of the organization by using the balanced scorecard model. One of the factors that contribute to OPZ organization performance is the attitude of zakat collectors (amil) on the utilization of socioeconomic value of zakat. The objective of this research is to find out the contribution of management attitude in the appraisal of organization performance with balanced scorecard model. Method used in this research is survey and descriptive research with qualitative approach. Data collection techniques used were questionnaires, interviews and documentation. The population is zakat collectors of Zakat Management Institutions in Greater Bandung. Results of the research is the contribution of the attitude on the three perspectives of Zakat Organizations performance by using balanced scorecard model; (1) customers and stakeholders perspective; (2) internal business process perspective; and (3) employees and organization capacity perspective. The origin of research can outline the contribution of attitudes to a balanced scorecard perspective. Knowledge contribution can provide the variable that gives contributions to the improvement of the performance of zakat institutions with balanced scorecard.
Keywords: balanced scorecard, organizational performance, administrator attitude
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