Performance measurement of Islamic philanthropic institution during pandemic in Indonesia: A balanced scorecard approach

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This study aims to analyze the performance of Islamic philanthropic institution during the COVID-19 pandemic (2020–2021) by using a balanced scorecard approach. The balanced scorecard assesses a company or institution based on four perspectives: finance, customer, internal business, and growth and learning. For internal business and growth and learning performance perspectives, data were taken from interviews, and the annual report of the institution was taken for a finance perspective. For customer perspectives, the study used a questionnaire distributed to 100 respondents who are regular donors to philanthropic institution. They play an essential role because regardless of the economic conditions that occur, they are still obliged to donate as a form of the obligation of a rich Muslim to pay zakat. The results showed that the customer perspective had the highest value in its performance results compared to the other three perspectives. Islamic philanthropic institution has a high orientation to customers where customer satisfaction is prioritized in improving the performance of zakat institutions, especially during the pandemic. This is in line with the performance of Islamic philanthropic institution, which continues to increase performance during the pandemic. Despite experiencing a decline in zakat funds in the second wave of COVID-19, Islamic philanthropic institution increased infaq and sadaqah funds during the same period.

Acknowledgment
The authors thank the Research and Innovation Institute (LRI), Universitas Muhammadiyah Surakarta, for the enormous financial support in writing this research through the HIT funding scheme with number 01/A.6-II/FAI/1/2022.

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    • Table 1. Key performance indicators (KPI)
    • Table 2. Balanced scorecard perspective weighting
    • Table 3. ZIS fund collection
    • Table 4. ZIS fund efficiency distribution
    • Table 5. Financial perspective of BSC score
    • Table 6. Validity and reliability test
    • Table 7. Customer perspective of BSC score
    • Table 8. Innovation
    • Table 9. LAZISMU UMS innovation
    • Table 10. Internal business perspective of BSC score
    • Table 11. Employee retention
    • Table 12. Learning and growth of BSC score
    • Table 13. Total balanced scorecard score
    • Table 14. Balanced scorecard rank
    • Table 15. Criteria of performance measurement
    • Conceptualization
      Nur Rizqi Febriandika, Harun Harun, Neneng Nadila Kurniawati, Afief El Ashfahany
    • Data curation
      Nur Rizqi Febriandika
    • Formal Analysis
      Nur Rizqi Febriandika, Harun Harun
    • Funding acquisition
      Nur Rizqi Febriandika
    • Methodology
      Nur Rizqi Febriandika, Harun Harun, Neneng Nadila Kurniawati
    • Project administration
      Nur Rizqi Febriandika
    • Resources
      Nur Rizqi Febriandika
    • Software
      Nur Rizqi Febriandika, Harun Harun, Neneng Nadila Kurniawati
    • Supervision
      Nur Rizqi Febriandika, Afief El Ashfahany
    • Validation
      Nur Rizqi Febriandika, Harun Harun, Afief El Ashfahany
    • Writing – original draft
      Nur Rizqi Febriandika, Neneng Nadila Kurniawati, Afief El Ashfahany
    • Writing – review & editing
      Nur Rizqi Febriandika, Harun Harun, Afief El Ashfahany
    • Investigation
      Neneng Nadila Kurniawati