PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA LAZISMU KOTA MALANG

Authors

  • Adiwibowo Dian Universitas Negeri Malang
  • Nikko Zein Jaya Pradana Universitas Negeri Malang
  • Shooma Fikri Albaasith Universitas Negeri Malang
  • Puji Handayati Universitas Negeri Malang
  • Makaryanawati Makaryanawati Universitas Negeri Malang

DOI:

https://doi.org/10.32815/ristansi.v6i2.2560

Keywords:

Balanced Scorecard, LAZISMU, Organizational Performance

Abstract

This study examines the implementation of the Balanced Scorecard (BSC) in improving the performance of LAZISMU Malang City as a zakat management institution. Using a descriptive qualitative approach, the research analyzes data through four BSC perspectives: financial, customer, internal process, and learning and growth. Results show a decrease in funds in 2023 due to construction allocation, but there was a significant increase in the number of muzakki from 615 (2021) to 793 (2023). Programs were effectively implemented through three main pillars and supported by consistent human resource development. The study concludes that BSC implementation has helped LAZISMU Malang City manage the organization in a more structured and measurable way, reflected in the increasing number of muzakki and program effectiveness.

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Published

31-12-2025

How to Cite

Dian, A., Pradana, N. Z. J., Albaasith, S. F., Handayati, P., & Makaryanawati, M. (2025). PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA LAZISMU KOTA MALANG . RISTANSI: Riset Akuntansi, 6(2), 173–188. https://doi.org/10.32815/ristansi.v6i2.2560

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