PERSPECTIVE OF INTERNAL PROCESS BASED ON MULTIDIMENSIONAL PERFORMANCE MODELS IN DEVELOPMENT OF ZAKAT MANAGEMENT ACCOUNTING

A. Asmuni, Muslim Marpaung, K. Kamilah

Abstract


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

 

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Keywords


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

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DOI: http://dx.doi.org/10.46827/ejmms.v5i3.864

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