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PENGEMBANGAN KERANGKA PENGUKURAN KINERJA UNTUK LEMBAGA WAKA

Tanggal Publikasi: 24 Jan 2023

Abstrak

Discussions on waqf and waqf institutional development currently it has become one of the major topics in the

national and international discourse, especially in Muslim countries. Waqf institutions has great potential to

support job creation, providing educational opportunities, and to reduce reliance on government funding. However,

some problems related to the management of Waqf as asset maintenance, management and mobilization of waqaf asset should be followed. Some recent research suggests there is no specific guidance in preparing and maintaining continuity waqf report as a means of accountability through transparent reporting. In addition to the accountability report itself, the credibility of the institution of Waqf manager also requires the evaluation of performance. As anonprofit organization, the performance of Waqf institutions may not be determined by certain financial ratios, but how the institution is able to move effectively Waqf assets and how those assets can contribute to the welfare of the people. Therefore, the performance framework Waqf institutions need to be developed. This conceptual paper aimsto develop a performance measurement framework for Waqf institutions

Keyword

Waqf, financial performance, non-financial performance, performance measurement framework