Riset Akuntansi (RISTANSI)
Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025

PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA LAZISMU KOTA MALANG

Dian, Adiwibowo (Unknown)
Pradana, Nikko Zein Jaya (Unknown)
Albaasith, Shooma Fikri (Unknown)
Handayati, Puji (Unknown)
Makaryanawati, Makaryanawati (Unknown)



Article Info

Publish Date
31 Dec 2025

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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Journal Info

Abbrev

ristansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, ...