KnE Social Sciences

ISSN: 2518-668X

The latest conference proceedings on humanities, arts and social sciences.

A Qualitative Approach: Contributions of the Administrator Attitude of Zakat Management Institution on Socio-economic Value of Zakat Utilization in Organizational Performance Assessment

Published date: Nov 12 2018

Journal Title: KnE Social Sciences

Issue title: The 2018 International Conference of Organizational Innovation (ICOI-2018)

Pages:

DOI: 10.18502/kss.v3i10.3401

Authors:
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

References:

[1] Arikunto, S. (2006). Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.


[2] Barker, C. N. P. and Elliot, R. (2002). Research Methods in Clinical Psychology (second edition) Chicester: John Wiley & Sons.


[3] BAZNAS. (2017). Database penghimpunan dan penyaluran berbasis SIMBA. Jakarta: BAZNAS.


[4] Cooper, D. R. and Schindler, P. S. (2006). Bussines Research Methods (ninth edition). United States: Mcgraw Hill.


[5] Dudi, A. H. (2006). Hubungan di antara Orientasi Pengurs LAZ terhadap Nilai Sosial Ekonomi Pemanfataan Zakat dengan Kebijakan Pimpinan. Bandung: Universitas Padjajaran.


[6] Fadilah, S., Lestari, R., and Nurcholisah, K. (2016). Construction of A implementation model for zakat management institution. MIMBAR Journal, vol. 32, no. 2, pp. 34–40.


[7] Fadilah, S. (2011). Analisis Pengaruh Implementasi Pengendalian Intern dan Budaya Organisasi terhadap Kinerja Organisasi (Studi pada Lembaga Amil Zakat seluruh Indonesia), pp. 110–125. Yogyakarta, ISEI.


[8] Fadilah, S. (2012). Pengaruh Implementasi Pengendalian Intern dan Total Quality Management terhadap Kinerja Organisasi. MIMBAR, vol. 26, no. 1, pp. 22–34.


[9] Fadilah, S., Lestari, R., and Nurcholisah, K. (2016). Balanced scorecard: To improve customer trust. International Business Management, vol. 10, no. 28, pp. 15–30.


[10] Kaplan, R. and Norton, D. P. (1996). The Strategy Focused Organization. Boston: Harvard Bussiness School.


[11] Newcomb, T. M. (1978). Psikologi Sosial. Bandung: CV. Diponegoro.


[12] Rohm, H. (2004). Articles-videos: Improve Public Sector Result with a Balanced Scorecard: Nine Steps to Success. Retrieved from http://www.balancedscorecard.org/BSC-Basics/Articles-Videos/ ImprovePublicSectorResultWithABalancedScorecard:NineStepstoSuccess.


[13] Undang-Undang. (2018). BAZNAS. Retrieved from http://pusat.baznas.go.id/wpcontent/perpu/Undang Undang%20No%2023%20Tahun%202011%20tentang% 20Pengelolaan%20Zakat.pdf

Download
HTML
Cite
Share
statistics

455 Abstract Views

267 PDF Downloads