Evaluasi Kinerja Organisasi Filantropi Islam Menggunakan Metode Balanced Scorecard (Studi Kasus pada Lembaga Amil, Zakat, Infaq, dan Shadaqah Muhammadiyah Kota Probolinggo)

Abstract

The Muhammadiyah Institute for Zakat, Infaq, and Shadaqah (LAZISMU) of Probolinggo City is an Islamic philanthropic organization that has actively collected and distributed zakat, infaq, shadaqah, and other charitable funds (ZISKA) since 2015. As an institution entrusted with managing public funds, LAZISMU Probolinggo City is required to maintain the quality of its performance comprehensively. Nevertheless, a performance evaluation using a comprehensive approach had never been conducted at this institution prior to this study. This study aims to evaluate the organizational performance of LAZISMU Probolinggo City using the balanced scorecard method and to formulate strategic improvement recommendations to ensure that the institution's performance is aligned with its vision, mission, and organizational objectives. This study employed a descriptive qualitative approach with data collected through observation and semi-structured interviews conducted with five informants, namely the institutional chairman, the financial officer, the branch office head, a muzakki (donor), and a mustahik (beneficiary). Data analysis was carried out using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. Organizational performance was evaluated across four balanced scorecard perspectives: the financial perspective, the muzakki and mustahik perspective, the internal business process perspective, and the learning and growth perspective. The evaluation results indicate that LAZISMU Probolinggo City obtained a total score of 41 out of a maximum of 48 points, placing it in the "Very Good" performance category. The muzakki and mustahik perspective achieved a perfect score of 12 points, the financial perspective and the internal business process perspective obtained 10 points, and the learning and growth perspective obtained 9 points. Indicators that have yet to reach optimal performance include efficiency of fundraising expenditure, amil certification, an internal reward system at the regional level, the completeness of the Annual Work Plan and Budget (RKAT), the environmental pillar program, and the management of the institution's website.