ANALISIS KINERJA BADAN AMIL ZAKAT NASIONAL KOTA TASIKMALAYA MENGGUNAKAN METODE BALANCED SCORECARD PERIODE TAHUN 2021-2022

Abstract

Building a trustworthy and professional image for a zakat management organization is a top priority in addressing the
crisis of trust within the community. In this regard, zakat institutions need effective management of zakat, infaq, and
alms that prioritize principles of trustworthiness, professionalism, accountability, and transparency to earn the full trust
of the community. Therefore, institutions like the National Zakat Amil Agency (BAZNAS) must design effective strategic
plans to fulfill their roles and functions.Furthermore, performance assessment or measurement is also a critical element
in monitoring the institution's success. To enhance the performance of the Tasikmalaya City BAZNAS, a comprehensive
assessment or measurement is required, such as a balanced scorecard. This allows for the evaluation of the zakat
institution's performance and identifies areas needing improvement. The balanced scorecard comprises four
perspectives: financial, customer, internal business processes, and growth and learning. It emphasizes essential aspects
often overlooked in traditional performance measurements, including human resources, operational processes, systems
used within the organization, and customer satisfaction, resulting in more accurate measurement outcomes. This
research aims to measure the performance of BAZNAS Tasikmalaya City using the Balanced Scorecard framework. The
analytical method employed is descriptive with a quantitative approach. In descriptive analysis, this research provides
explanations in the form of words and sentences to describe the results of quantitative analysis and elucidate
phenomena arising from the data obtained. The research findings indicate that Tasikmalaya City BAZNAS' performance
is considered good from a financial perspective (score 1), relatively good from a customer perspective (score 0.7), not
satisfactory from an internal business process perspective (score -0.5), and reasonably good from a growth and
learning perspective (score 0.7).