A. Asmuni, Muslim Marpaung, K. Kamilah


We realize that the internal process is one of the most important perspectives among the various perspectives and dimensions of performance measurement of the Zakat Management Organization which must always adapt to change and development, including the development of management accounting. This study uses a qualitative approach with the application of ANP (Analytic Network Process). The research respondents consisted of 5 people including practitioners, experts and academics. The results found that there were 2 problems in the perspective of the Internal Process based on the Multidimensional Performance Model, namely the problem of low program innovation and limited after-service. The priority solution in overcoming this problem is a follow-up service solution and priority strategies that can be done through Research and Development, Gradual and Sustainable Service Systems and Shariah Compliance. The findings in this study are expected to help the management of Zakat Management Organizations in the decision-making process as the development of management accounting based on multidimensional performance models.


JEL: M11; M41


Article visualizations:

Hit counter


Zakat, management, accounting, management accounting, internal process, performance, multidimensional, after-sales service quality

Full Text:



Ali, N. N. M., Taha, R., Embong, M. R., & Nor, M. N. M. (2014). Developing a multidimensional performance of zakat collection system in East Coast Region. Procedia-Social and Behavioral Sciences, 164, 84-90.

Chapra, M. U. (1979). The Islamic welfare state and its role in the economy, The Islamic Foundation, Leicester, U.K.

Chenhall, R. H., & Langfield-Smith, K. (2007). Multiple perspectives of performance measures. European management journal, 25(4), 266-282.

Darmawati, D., Lestari, U. P., & Widyastuti, U. (2013, November). Implementasi Perspektif Pembelajaran dan Pertumbuhan , Proses Bisnis Internal dan Pelanggan dalam Perencanaan Strategis (Studi kasus pada Badan Amil Zakat Daerah/BAZDA Kabupaten Banyumas). In Performance (Vol. 4, No. 1).

Firmansyah, I., & Sukmana, W. (2014). Analisis problematika zakat pada Baznas Kota Tasikmalaya: pendekatan metode Analytic Network Process (ANP). Jurnal Riset Akuntansi dan Keuangan, 2(2), 392-406.

Jahar, A. S. (2015). Marketing Islam Through Zakat Institutions in Indonesia. Studia Islamika, 22(3), 405-442.

Kaplan, R. S. (1984). The evolution of management accounting. In Readings in accounting for management control (pp. 586-621). Springer, Boston, MA.

Kaplan, Robert S. (1984). "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July–August 1984): 95–101

Kaplan, Robert S. Dan Norton, David P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review.

Kaplan, Robert S. Dan Norton, David P. (2014). Balanced Scorecard Menerapkan Strategi Menjadi Aksi, Jakarta, Erlangga.

Latief, H. (2013). Islamic philanthropy and the private sector in Indonesia. Indonesian Journal of Islam and Muslim Societies, 3(2), 175-201.

Maines, L. A., Bartov, E., Fairfield, P., Hirst, E., Iannaconi, T., Mallett, R., ... & Vincent, L. (2002). American Accounting Association’s Financial Accounting Standards Committee Comments to the FASB on Nonfinancial Performance Measures. Accounting.

--------- (2002). Recommendations on disclosure of nonfinancial performance measures. Accounting Horizons, 16(4), 353-362.

Mohd, K. B., Hamzah, M. Z. D., & Johari, F. (2016). Managing the Institution of Zakat: Case Study of Muallaf in Selangor, Malaysia. Advances in Islamic Finance, Marketing, and Management: An Asian Perspective, 325.In Advances in Islamic Finance, Marketing, and Management: An Asian Perspective (pp. 325-339). Emerald Group Publishing Limited.

Nielsen, S., & Nielsen, E. H. (2015). The balanced scorecard and the strategic learning process: a system dynamic modeling approach. Advances in Decision Sciences, 2015.

Pierce, J. L., & Delbecq, A. L. (1977). Organization structure, individual attitudes and innovation. Academy of management review, 2(1), 27-37.

Rigopoulou, I. D., Chaniotakis, I. E., Lymperopoulos, C., & Siomkos, G. I. (2008). After-sales service quality as an antecedent of customer satisfaction: The case of electronic appliances. Managing service quality, 18(5), 512-527.

Saaty, T. L., & Vargas, L. G. (2006). Decision making with the analytic network process (Vol. 282). Springer Science+ Business Media, LLC.

Soemitra, A. (2009). Bank dan lembaga keuangan syariah. Kencana.

Wahjudi, D., Kwanda, T., & Sulis, R. (2018). The impact of after-sales service quality on customer satisfaction and customer loyalty of middle-upper class landed housings. Jurnal Teknik Industri, 20(1), 65-72.

Zakiyah, Z. (2011). Islamic welfare system dealing with the poor in rural area. Indonesian Journal of Islam and Muslim Societies, 1(1), 37-67.

Global Islamic Finance Report 2019.

IFDI (Islamic Finance Development Indicator) 2019.



  • There are currently no refbacks.

Copyright (c) 2020 A. Asmuni, Muslim Marpaung, K. Kamilah

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

The research works published in this journal are free to be accessed. They can be shared (copied and redistributed in any medium or format) and\or adapted (remixed, transformed, and built upon the material for any purpose, commercially and\or not commercially) under the following terms: attribution (appropriate credit must be given indicating original authors, research work name and publication name mentioning if changes were made) and without adding additional restrictions (without restricting others from doing anything the actual license permits). Authors retain the full copyright of their published research works and cannot revoke these freedoms as long as the license terms are followed.

Copyright © 2017-2023. European Journal of Management and Marketing Studies (ISSN 2501 - 9988) is a registered trademark of Open Access Publishing GroupAll rights reserved.

This journal is a serial publication uniquely identified by an International Standard Serial Number (ISSN) serial number certificate issued by Romanian National Library. All the research works are uniquely identified by a CrossRef DOI digital object identifier supplied by indexing and repository platforms. All the research works published on this journal are meeting the Open Access Publishing requirements and standards formulated by Budapest Open Access Initiative (2002), the Bethesda Statement on Open Access Publishing (2003) and  Berlin Declaration on Open Access to Knowledge in the Sciences and Humanities (2003) and can be freely accessed, shared, modified, distributed and used in educational, commercial and non-commercial purposes under a Creative Commons Attribution 4.0 International License. Copyrights of the published research works are retained by authors.