Penilaian Kinerja Baznas Kabupaten Lumajang Dengan Menggunakan Metode Indonesia Zakat and Development Report

Abstract

Performance appraisal is a matter of concern to all organizations, not to mention non-profit organizations such as OPZ. Performance measurement systems are now more widely used by profit organizations such as private companies. Nonprofit organizations such as the Zakat Management Organization (OPZ) are still less aware of the importance of performance measurement for their organizations. Performance measurement for nonprofit organizations can benefit the development of future work programs. This qualitative research with evaluation method aims to analyze the performance of BAZNAS of Lumajang Regency during 2014-2016 by using IZDR method that is in IZDR 2011 book (Indonesia Zakat and Development Report) by IMZ (Indonesia Magnificence of Zakat). Data processing method used is interviews and documentation by method triangulation by checking the results of research with different collection techniques. The results of research on five components of BAZNAS of Lumajang Regency are Sharia Compliance Performance, Legality, and Institutional, Management Performance, Financial Performance, Performance of Social Empowerment Program, and Performance of Social Legitimacy indicated that performance of BAZNAS of Lumajang Regency did not increase or decrease performance during 2014- 2016.