ANALISIS PROGRAM PEMBERDAYAAN EKONOMI BERBASIS MASJID MENGGUNAKAN BALANCED SCORECARD
Abstract
This study was conducted to determine and measure the performance of management of economic empowerment programs at Jogokariyan Mosque using the Balanced Scorecard. Management performance measurement uses 4 perspectives in the Balanced Scorecard, namely financial, customer, internal business processes, and learning and growth perspectives. This study uses a descriptive qualitative approach that is trying to uncover existing phenomena. data collection through interviews, observation and documentation. The analysis technique uses source triangulation. The results of the study based on the financial perspective show that the organizational structure and division of functions are good, the transparency done is good, but the financial statements of the Jogokariyan Mosque are not in accordance with the standards of PSAK No. 45 of 2011. The results of the customer perspective show that the distribution of zis funds is in accordance with the principle of distribution, in the perspective of the internal business process shows that the cooperation undertaken has not synergized with higher education institutions. In the perspective of learning and growth, it shows that the training and seminars held have not been intensive, the performance of existing human resources is good.