Performance Measurement of Zakat Management Organizations Through The Approach of Indonesia Zakat and Development Report and National Zakat Index
DOI:
https://doi.org/10.18592/taradhi.v15i1.10942Keywords:
Indonesia Zakat and Development Report, Performance, National Zakat Index, Zakat Management OrganizationAbstract
One way to evaluate the performance of Zakat Institution is to use performance measurement instruments. Two measurement methods that can be used are Indonesia Zakat and Development Report (IZDR) and the National Zakat Index (IZN). This study aims to find out the performance of zakat management carried out by BAZNAS and LAZISMU of South Kalimantan Province using the IZDR and the IZN. This research utilized a descriptive qualitative method employing the IZDR-2011 as well as the IZN on institutional indicators as its assessment instrument. The findings indicate that the performance of the IZDR-2011 BAZNAS and LAZISMU South Kalimantan Province obtained a total variable value of 7.00 or AA-, and a total variable value of 5.75 or A-, respectively. Meanwhile, based on the IZN on institutional indicators, it can be concluded that the overall performance of BAZNAS and LAZISMU for South Kalimantan falls within the good category, although BAZNAS index for the South Kalimantan Province is superior with index values of 0.70 compared to 0.66 of LAZISMU of South Kalimantan. The main factor that might support BAZNAS in IZN indicator was that the IZN was established by PUSKAS BAZNAS which leads to the readiness of BAZNAS in implementing that indicator. Meanwhile, in the IZDR indicator, it was found that LAZISMU did not conduct a mustahik assistance program. In addition, it was indicated that BAZNAS held such a program which resulted in better performance of BAZNAS. Pusat Riset dan Kajian BAZNAS menyatakan bahwa penghimpunan zakat di Indonesia dinilai masih belum ideal dimana potensi yang ada masih belum sesuai dengan nilai penghimpunan oleh Organisasi Pengelola Zakat (OPZ). Kondisi ini mungkin disebabkan oleh kurang baiknya kinerja OPZ di mata masyarakat. Salah satu cara untuk mengevaluasi kinerja OPZ adalah dengan menggunakan instrumen pengukuran kinerja. Terdapat dua metode pengukuran yang dapat digunakan yaitu Indonesia Zakat and Development Report (IZDR) dan Indeks Zakat Nasional (IZN). Kedua pengukuran kinerja tersebut dianggap setara karena terdapat indikator yang berfokus pada performa internal lembaga. Sehingga penelitian ini bertujuan untuk melihat kinerja pengelolaan zakat yang dilakukan oleh BAZNAS Provinsi Kalimantan Selatan dan LAZISMU Kalimantan Selatan melalui pendekatan Indonesia Zakat and Development Report (IZDR) dan Indeks Zakat Nasional (IZN) yang berfokus pada indikator kelembagaan. Metode penelitian kualitatif diskriptif digunakan dengan instrumen penilaian yang diambil dari pengukuran kinerja prima dalam IZDR-2011 serta pengukuran kinerja berdasarkan Indeks Zakat Nasional (IZN) pada indikator kelembagaan. Hasil penelitian menunjukkan bahwa kinerja IZDR-2011 BAZNAS Provinsi Kalimantan Selatan memperoleh nilai total variabel 7,00 atau AA-. Sementara itu, LAZISMU Kalimantan Selatan memperoleh nilai total variabel 5,75 atau A-. Sedangkan berdasarkan IZN pada indikator kelembagaan, secara keseluruhan kinerja BAZNAS Provinsi Kalimantan Selatan maupun LAZISMU Kalimantan Selatan sudah berada pada kategori baik meskipun jika dilihat berdasarkan nilai indeks, BAZNAS Provinsi Kalimantan Selatan masih lebih unggul dengan nilai indeks 0,70 dan 0,66 untuk LAZISMU Kalimantan Selatan.References
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