Abstract—Measuring performance is an essential element of
assessing an organizations ability to meet its goals. Dimensions
typically measured are quality, time and cost. The objective of
the paper is to propose a multidimensional performance
measurement of
zakat organizations, incorporating various
dimensions such input, process, output and outcome. The model
proposes a process approach in measuring the performance of
zakat organizations. In the process approach, task accomplished
by
zakat organizations is cumulative of four components namely
input, process, output and outcome. The study employ index as
a method of measurement due to its ability to measure
magnitude of change over time or place. A total of 303
respondents participated in this survey. The respondents
comprise of
zakat beneficiaries, staff, and head of departments
and stakeholders of two
zakat institutions. The finding indicates
adequate resources or input were available to organizations.
Performances of business zakat assistances showed a
remarkable importance of types of programs available. A
comparison between the two zakat organizations was also
highlighted. In general, this study reports that the concerned
zakat organizations through their assistance were able to
upgrade their beneficiaries to a better quality of life.
Index Terms—IKaZ model, performance indicators,
performance measurement,
Zakat management,
Zakat
organizations.
Abd Halim Mohd Noor, Mohamed Saladin Abdul Rasool, and Rozman
Md Yusof are with the Zakat Research Institute of Malaysia, Universiti
Teknologi MARA, 78000 Alor Gajah, Malacca, Malaysia (e-mail:
drabdhalim@bdrmelaka.uitm.edu.my, drhalimnoor@gmail.com,
saladin@melaka.uitm.edu.my, rozman@melaka.uitm.edu.my).
Rashidah Abdul Rahman is with the Accounting Research Institute of
Malaysia, Universiti Teknologi MARA, 40450 Shah Alam, Selangor,
MALAYSIA. (e-mail: shidah@salam.uitm.edu.my)
Siti Mariam Ali is with the Institute of Malaysia, Universiti Teknologi
MARA, 78000 Alor Gajah, Malacca, Malaysia (e-mail:
smali@melaka.uitm.edu.my).
[PDF]
Cite: Abd Halim Mohd Noor, Mohamed Saladin Abdul Rasool, Rozman Md. Yusof Siti Mariam Ali, and
Rashidah Abdul Rahman, "Efficiency of Islamic Institutions: Empirical Evidence of
Zakat Organizations’ Performance in Malaysia," Journal of Economics, Business and Management vol. 3, no. 2, pp. 282-286, 2015.