Performance status recipient from recipient to giver of zakat.

Performance is used to see all
activity of organization in certain period. The measurement of performance is
very needed to evaluate target, strategy, and organization objective. In
addition, performance also is exploited  to
control the negative behaviour based on given feedback (Mulyadi, 2001). Business divided by profit
organization and non-profit organization, such as zakat organization. According
to (Said, Ghani, Zawawi, & Yusof, 2012) performance of zakat
organization should be measured both financial performance and non-financial
performance.

 

Fadilah (2013) stated that zakat
organizations which implement internal control and total quality management and
supported by good corporate governance either directly or indirectly lead to
increase the organization performance. The research explained the components of
internal control are environmental control, risk assessment, control activity,
information and communication, and monitoring. Total quality management have
component namely focusing of customer satisfaction, empowering and engaging
employees, and continuous quality improvement. Similarly, responsibility,
accountability, fairness, transparency, and independency are good corporate
governance component.

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On the other hand (Embong, Tha, Ali, & Zulkifli, 2014) developed five balance
scorecard perspective to enhance the zakat institution performance. They used
component religiosity to assure that the operating in line with sharia or
Islamic law. Other component is customer perspective, internal business
perspective, and then innovative and learning perspective. In addition, Said et al., (2012) reported that zakat
organization must be measured by financial and non-financial performance. The
measurement included component decreasing products cycle time, service delivery
performance, customers’ and employees’ satisfaction and financial performance
namely balance scorecard. So, the composite performance measurement of zakat
organization is:

1.     
Financial measurement

2.     
Employees’ satisfaction

3.     
Zakat payer service quality

4.     
And zakat recipient service quality.

 

 Performance measurement for zakat organization
also specified by (Noor, Ali, & Rahman, 2015; Noor, Rasool, Rahman,
Yusof, & Ali, 2012). They introduced a multidimensional performance
measurement for zakat institution. Performance of zakat institutions are
independent on:

1.     
The resources or input. The resources or input is the
factors needed to run the organization. For example, availability of
infrastructure, and number of staff knowledgeable.

2.     
Process. Process is the activities generated by program
such as budgeting process

3.     
Output. Output refers to activities completed by
organization such as distribute of zakat

4.     
Outcomes. Outcomes are consequences of the process and
outputs such as the changes of status recipient from recipient to giver of
zakat.

Rahman (2006) cited
in (Laela, 2010b) developed “3EsO” to measure
the performance namely economy, effectiveness, efficiency, and outcome. She
tried to measure the efficiency performance by spending program. Really, zakat
organization in Indonesia do not efficient yet (Cahyono, 2015; Laela, 2010b).