Jurnal Zakat Kang Enyang

Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics (GJCRA)
An Online International Research Journal (ISSN: 2311-3162)

2014 Vol: 1 Issue 2
Developing a Multidimensional Performance Evaluation System:

Transformation and Enhancement of Zakat Institutions
Mohd Rodzi Embong,
Centre for Foundation and Liberal Education,
Universiti Malaysia Terengganu, Terengganu, Malaysia.
Roshaiza Taha,
School of Maritime Business and Management,
University Malaysia Terengganu,
Terengganu, Malaysia.
Nurul Nurhidayatie Muhamad Ali,

Muhammad Faris Zulkifli,

_____________________________________________________________________
Abstract
The current study investigates the importance of developing a Balanced Scorecard to improve
the performance of Zakat Institutions. The Balanced Scorecard is an extensive concept that
identifies the financial, customer, internal business process, and learning and growth of the
organization as the main factors for evaluating performance. The aim of this study is to
propose a fifth perspective of Balanced Scorecards, Religiosity. We believe that religious role
expectations, internalized as a religious self-identity, can influence the ethical behaviour or
the values of an individual. The findings of the study suggest that Balanced Scorecards could
be developed as a Multidimensional Performance Evaluation System to transform and
enhance the performance of Zakat Institutions.
_____________________________________________________________________
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2014 Vol: 1 Issue 2
1. Introduction
In order to prevent the problems of poverty and life's hardships, Islam promotes a solution
that is very precise and effective. In Islam, Zakat is compulsory for Muslims according to
Sharia. Nowadays, the awareness of the duty to pay Zakat among Muslims and Zakat
collection through Zakat Institutions is increasing year-on-year. Besides being compulsory
according to Islamic principle, Zakat is also vital for the purpose of developing the national
economy, since Zakat can be a financial assistance to those who are not capable of acquiring
capital. Furthermore, the national economy can be developed since Zakat can be considered
as a source of micro-finance to those people who do not have capital. There are several
sources of Zakat fund, for example, Zakat on business, Zakat on agriculture, Zakat on
savings, Zakat on livestock, Zakat on mining, Zakat on earnings and Zakat fitr. Zakat is a
multidimensional tool that incorporates religious, social and economic dimensions, which
requires a multidimensional performance evaluation tool, such as the Balanced Scorecard to
„fairly‟ and comprehensively evaluate the performance of Zakat Institutions. Using only the
amount of money collected from Zakat payers and the percentage distributed to the Zakat
beneficiaries as the performance measures of Zakat Institutions, does not reflect fairly on the
role played by Zakat payers and the needs of Zakat beneficiaries. These performance
measures should be used together with other performance measures as suggested by the
Balanced Scorecard to make the implementation of performance evaluation more
comprehensive and help enhance the performance of Zakat Institutions.
Generally, every state in Peninsula Malaysia has recorded a positive growth collection
and distribution of Zakat. Over the years, the government has improved the Zakat collection
system in order to increase the Zakat collection. For instance, the Income Tax Act 2000 stated
that anybody who pays Zakat would enjoy a rebate on their income tax. However, this only
covers an individual. Further, the introduction of Zakat payment through the salary deduction
method or “Scheme Thohir” has increased the awareness of the importance of Zakat payment
and led to an increase in terms of Zakat collection. For instance, in 2010, the Zakat Collection
Centre (PPZ) collected Zakat amounting to RM216.4 million from 78,594 payers. Of this
number, as much as RM20 million was contributed by the government sector and RM111
million from the private sector, which shows an increase of 18 per cent compared to the
collection in 2009. The contribution of Zakat collection from “Scheme Thohir” for 2010
amounted to RM131 million. Presently “Scheme Thohir” has become the highest Zakat
payment channel compared to other channels, namely, payment through the PPZ counter,
bank and post.
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Therefore, there is a need for a method to evaluate the performance level of the Zakat
Institution. One of the appropriate methods is the Balanced Scorecard (BSC). The BSC is
essential for the competitiveness of organizations irrespective of the nature of the
organization and whether it is a profit organization or non-profit organization. Many
researchers have examined the effectiveness and efficiency of the BSC in organizations for its
management process (Ahn, 2001; Martinsons, Davison, & Tse, 1999). There are four
perspectives to be addressed in this study – Learning and Growth, Business Process,
Customer, and Financial. These perspectives are used to evaluate the performance through the
evaluation of the company by shareholders and creditors, meeting customer expectations,
improving and enhancing critical business processes, and enhancing its ability to adapt,
innovate, and grow. As discussed by Smith (2006), the BSC can fail if certain issues arise,
such as poorly defined metrics, lack of efficient data collection and reporting, lack of a formal
review structure and too much internal focus. However, such studies disregarded the
importance of implementing the BSC in non-profit organizations as the focus was solely on
profit organizations. By implementing the BSC, an organization can enhance the aspect of
transparency, which is continuously being monitored by society. This study aims to introduce
the BSC in a non-profit organization, the Zakat Institutions, by introducing the fifth BSC,
Religiosity, which is seldom discussed. Zakat Institutions should have good performance even
though they are a non-profit organization. This is because their role – to promote the
socioeconomics of the community – is crucial. The BSC is important for the Zakat
Institutions because it can enhance and improve the efficiency and effectiveness of the
organizations. In addition, the BSC can also provide sustainability in an organization that
should be developed in order to achieve the goals and mission of the organizations. The
objective of this paper is to examine the relationship of the BSC with the performance of the
Zakat Institutions. Since the studies regarding the BSC in religious organizations are
insufficient, especially in the Zakat Institutions, this study contributes to the existing literature
on the BSC and performance.
The structure of this paper is organized as follows: Section 2 reviews the literature
followed by the discussion of the results in Section 3. The paper concludes with a brief
summary and a discussion of the implications of the findings in Section 5.
2. Literature Review
Considerable research has been conducted to study the issues pertaining to Zakat,
including obedience in paying Zakat, collection, distribution, type of property upon which
Zakat is payable, and the establishment of Zakat collection centres to ensure the efficiency of
Zakat management (Abu Bakar and Abdul Rashid, 2010; Mohamed Yusof, 2010; Abdul
Majid 2009). However, most of these studies are keen to examine the effectiveness of Zakat
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2014 Vol: 1 Issue 2
distribution in terms of Zakat collection and distribution generally. None of these studies have
attempted to measure the efficiency of the Zakat Institutions, which represents a critical
aspect of managing the Zakat fund.
Abdul Majid (2009) emphasized that there are three aspects to strengthen Zakat
management – collection, distribution and management – that need to be considered from
three different perspectives – policy, mechanism and implementation. He argued that all these
should follow al-Quran and al-Sunnah in which all the decisions that are made concerning
Zakat management should be based on Sharia while considering the current situation. In
addition, he also contended that, as reported in the Wilayah Persekutuan Zakat 2005 annual
report, the difference between the individual and corporate Zakat collection is considerable.
However, as widely acknowledged, businesses are the major contributors of the economy, so
why has this happened? Thus, Abdul Majid suggested that there is a need to verify how Zakat
is collected to show how efficient the Zakat Institutions are in terms of their management.
In discussing the issues of Zakat management in Selangor, Mohamed Yusof (2010)
conveyed that Lembaga Zakat Selangor reported the highest Zakat collection in Malaysia
between 2005 and 2009, and also distributed the highest amount of Zakat, totalling some
RM279 million in 2009. This resulted from the efficient management of the Zakat Institution.
In addition, he suggested that such success was due to the focus on three complex issues: i)
the stakeholder, ii) structure related to collection and distribution aspects, and iii) process,
which is the implementation, monitoring and method used.
In Malaysia, the key role of Zakat Institutions in promoting the socio-economic
objectives of Zakat in Malaysia has been widely discussed (Abu Bakar and Abdul Rashid,
(2010); Ismail, (2011); Abu Bakar and Abdul Rahman, 2011). For instance, Abu Bakar and
Abdul Rahman (2011) emphasized that it is of prime importance that Zakat Institutions are
managed efficiently and effectively. This is because of being a public service organization
that is accountable to the stakeholders and Muslim public at large, and, hence, subject to
intense public scrutiny and criticism. Further, these Zakat Institutions should provide proper
education about Zakat, which, eventually, will help the Ummah to benefit from the noble
system of Zakat (Abu Bakar and Abdul Rashid, 2010) since Zakat is one of the tools to
reduce poverty among Muslims in Malaysia (Ismail, 2011).
In Islam, the issue of poverty should be eradicated immediately through Zakat, since there
are many consequences of poverty, including, if not managed appropriately, the possibility of
it leading to kufur (blasphemy). This can be seen from the urging by Prophet Muhammad who
advocated that Muslims should find refuge from poverty and „kufur‟. People can be
proselytized to their belief by using financial and material assistance, especially poor people.
This has been proven by the Christian missionaries, who, in the past, have aggressively
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pursued poor people. During the time of Prophet Muhammad (saw), and the early call to
Islam in the Makkah period, many people who were poor, slaves, disadvantaged and weak
were being called to Islam. For the rich people, al-Quran has called upon them to help the
poor, orphans, and the weak as an act of thankfulness since their own wealth has come from
Allah. In addition, during the Makkah period, Saidatina Khadijah and Caliph Abu Bakar
generously helped the weak and the poor. Islam encourages teaching people to help the poor.
This can be seen from many of the illuminating verses of al-Quran. Furthermore, the directive
to perform Shalat mentioned in al-Quran is usually followed by the directive to perform
Zakat. In order to reduce or to solve the incidence of poverty, the collection and distribution
should be effective and efficient so that the distribution to the recipients can be maximized.
Thus, Zakat Institutions should enhance the performance so that the problem of poverty can
be eradicated.
Based on the above argument concerning the importance of Zakat Institutions, it is
worthwhile measuring the performance of these Zakat Institutions in order to see whether
they play a key role in managing the Zakat fund. In addition, performance evaluation is one of
the control measures that can help an organization to improve its future performance while
identifying the weaknesses and strength of its operation throughout the financial year.
Mohamed Ibrahim, Wirman, Alrazi, Mohamed Nor and Pramono highlighted that one way of
measuring the performance of the organization is through indices. They argued that, currently,
few indices have been developed to evaluate the performance of the organization, and that no
serious attempt has been made to develop an index that is suitable for Islamic financial
institutions. In other words, no effort has been taken to properly observe the performance of
Islamic financial institutions. Previously, Abu Bakar (2007) claimed that the absence of an
applicable standard as guidance for the practice of Islamic financial institutions, specifically
for Zakat Institutions, might not be noticeable at the beginning of the establishment of such
institutions, but that it might become significant when a cursory examination reveals that
more people and companies are becoming aware and more interested in fulfilling their Zakat
obligations.
There are various approaches in management, such as total quality management, activity
based costing and others that can be used as a measure of performance evaluation. One of the
most popular and most recent approaches is the Balanced Scorecard, which is widely used to
evaluate the performance of the management level in the private and public sector. Marin
(2012) proved that the use of the Balanced Scorecard for managers helps to improve their
performance. Many researchers have investigated the relationship between the BSC and
organizational performance, such as in the government sector (McGillicuddy, 2009), banking
sector (Al-Najjar & Kalaf, 2012) and telecommunication industry (Nzuve & Nyaega, 2013).
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In one such study, that of Nzuve and Nyaega (2013), it was discovered that companies that
practice the BSC as a performance measurement tool in strategy implementations should
provide ample resources for funding more comprehensive sensitivity. The Balanced
Scorecard (BSC), which was developed by Kaplan and Norton (1992, 1996, 2001), is
currently one of the most popular management tools (Bedford et al., 2008; Wu and Hung,
2008). The BSC is arguably the dominant framework in performance management (Marr and
Schiuma, 2003; Smith, 2005) with implementation rates for large companies in the USA and
Europe varying between 40 and 60 per cent (Speckbacher et al., 2003).
Traditionally, organisations measured their performance on short-term financial
measures; however, the BSC approach extends this to include measures of performance
relating to the customer, internal processes, and learning and growth needs of their people
(Latshaw and Choi, 2002). The BSC emphasizes that financial and nonfinancial measures are
all part of a system that gives information to every part of the organisation (Brewer and Speh,
2000). They are part of the top down process driven by the mission and strategy of the
organisation. The measures integrate external measures (customers and shareholders
perspectives) and internal measures (business process, innovation and learning and growth).
BSC also incorporates measures of past performance with measures that drive future
performance. It is possible to use the BSC as a long-term strategic management system (Poll,
2001). In addition, BSC provides organizations with a better understanding of the issues in
their organization, which, ultimately, would affect their performance.
Thus, they suggest that financial measures be supplemented with additional ones that
reflect customer satisfaction, the internal business process and the ability to learn and grow.
Norton & Kaplan (1996) stated that the BSC is designed to measure the drivers of future
performance as well as to complement the financial measures of past performance. In
addition, the BSC also maintains a balance between the short- and long-term objectives,
between financial and non-financial measures, between lagging and leading indicators, and
between the internal and external performance perspectives. Martinsons et al. (1999) stated
that management attention should not focus on short-term financial results, but needs to direct
a business to achieve its goals and mission. The concept of the BSC is being progressively
expanded by the range of potential benefits by taking the prescriptive re-engineering literature
of Kaplan and Norton. Martinsons et al. (1999) proposed that the BSC is a tool that provides a
foundation for actively managing, and not just for determining and communicating strategy.
The following is a discussion of the literature that focuses on the BSC perspective, as
introduced by Kaplan and Norton in their books and journals.
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2.1 Financial perspective

From the financial perspective, the BSC tends to evaluate management performance
through its financial aspect, and, hence, the financial measures remain an important
dimension of the BSC. The financial performance measures specify whether a company‟s
plan, execution, and carrying out contribute to bottom-line enhancement. There are two
important aspects of this perspective – the financial goals desired from the shareholders‟
perspective and how shareholders view the firm. The importance of the BSC from this
perspective is that it promotes an organization to classify their specific financial objectives,
which relates to the objectives of the whole organization. Consequently, the organization can
grip the financial plan. This perspective includes the measures of operating income, return on
capital employed, and economic value added in Zakat Institutions, which make it a vital
mechanism to focus upon. Chi and Gursoy (2009) suggested that the level of customer
satisfaction is directly proportional to the financial performance. This shows that better
financial performance can lead to better customer value. This is when an organization with
strong financial performance is able to improve the internal business process, which results in
better customer service, and, in turn, is able help to increase the level of customer satisfaction.
2.2 Customer Perspective
Since companies create value through customers, understanding how the customers view
performance has become a major aspect of performance measurement. There are three
fundamentals that influence a customer‟s decision to use and return to a business – the
product or service supplied, the company image and the relationship management with the
customer (Kapalan and Norton, 1992). If the customers are not pleased, eventually, they will
find another supplier that meets their requirement. One of the keys to success in business is
based on a good customer relationship that is derived from a good internal business process.
Thus, if the customer perspective is poor, it will lead to a future turn down, even though the
financial picture may look good.
2.3 Internal Business Perspective
According to Kaplan and Norton (2000), in this perspective, executives recognize the
importance of the internal processes in which the organization must excel in order to achieve
its financial and customer objectives. The important aspect in this perspective is to determine
what the organization should excel at (both long-term and short-term). The business process
is the way in which the resources of an organization are used (Leyman & Altenhuber, 1994).
The value of the business processes will affect the value of the performance of an
organization. Thus, the innovation process starts with the ability to link the business process
definition with the information collected, and the knowledge and skills during the
development of the business strategy, which makes a complete business process.
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2.4 Innovation and Learning (Learning and Growth) Perspective

Learning and growth can be defined as a structure for quantitatively assessing employee
satisfaction, productivity, and retention in the framework of the BSC. The important aspect in
this perspective is whether the organization can continue to improve and create value.
According to Kaplan and Norton (2000), this perspective of the Balanced Scorecard identifies
the infrastructure that the organization must construct to generate long-term growth and
development. Learning and growth come from three major sources: 1. people, 2. systems, and
3. organizational procedures. Thus, the learning and growth objectives explain how the
people, systems, and organizational procedures combine to support strategy. The measures in
this perspective are lead indicators for enhancement of the internal processes, from the
customer and financial perspectives.
2.5 Religiosity Perspective
The review of the literature focused on the discussion of the financial, customer, business
processes and the learning and growth perspectives. These perspectives, as mentioned earlier,
are from the original model. However, in line with the objective of this study, which focuses
on the Islamic institution, we introduce the fifth perspective, which is that of Religiosity.
Religious commitment or Religiosity can be defined as the extent to which an individual is
committed to the religion he or she professes and its teachings, such that the individual‟s
attitudes and behaviour reflect this commitment (Johnson, Jang, and De Li, 2001). The
important aspect from this perspective is the organization‟s compliance with Sharia.
Religiosity may be viewed as a belief in God or other spiritual beliefs in shaping the extent to
which people fully meet their Zakat obligations within any developing country.
This concept is vital, in as much as Zakat investigates the role of the moral values held by
individuals towards Zakat compliance. The higher the moral values held by individuals, the
more he or she will comply with Zakat; for example, atheists and religious people. In other
words, from this perspective, the role of Religiosity has some commonality within the Zakat
paying population. Thus, with the implementation of this fifth perspective, customers will be
more confident towards the Zakat Institutions. In addition, Zakat officers will adhere to sharia
compliance.
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Figure 1: Five Balanced Scorecard Perspectives

Improve and enhance the effectiveness and efficiency of
the Zakat Institutions.
1. Religiosity.
-Are we operating accordin g to Sharia?
4. Innovation and Learning (Learning and Growth)

Perspective
-What are the emerging opportunities and challenges?
3. Internal Business Perspective.

-Are we working effectively and efficiently?
2. Customer Perspective.
-Are we satisfying customer needs?
5. Financial Perspective.
-How are we viewed by shareholders?
It is interesting to note that the BSC, as developed by Kaplan and Norton (1992),
is primarily based on private or profit organisations. Only recently has there been any
attempt to explore the BSC framework and its implementation in the non-profit or
public sector organisations. Research on the application of the BSC as a measurement
system or strategic management tool by the public sector or non-profit organisations
is very limited. A few recent studies have looked at the application of the BSC on not-
for-profit organisations, such as schools and universities (Pineno, 2007; Hoque, Akter,
Hossain, 2008). Research on the viability of implementing the BSC to public sector
organisations is very much needed since the environment and the purpose of the
public sector differs from the private sector, especially concerning the contributors of
funds or capital, and types of customer they serve. Thus, designing a customized BSC
model for implementation on the not-for-profit or public organisations to validate the
usefulness of the BSC as the strategic management performance evaluation tool is
very much in demand.
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3. Discussion
Table 1: The percentage of collection and distribution of Zakat for each state for the period of 2007 to
2012
Year 2007 2008 2009 2010 2011 2012
% of collection/distribution
Johor 60 74 87 90 120 83
Kedah 98 79 83 86 75 87
Kelantan 60 37 88 91 85 89
Melaka 81 80 104 92 90 112
Negeri Sembilan 106 98 97 95 102 94
Pahang 47 38 65 72 66 67
Pulau Pinang 81 109 106 102 89 90
Perak 42 64 77 96 88 83
Perlis 69 66 106 81 71 NA
Selangor 58 78 97 98 93 89
Terengganu 20 54 70 81 74 79
Sabah 107 81 85 79 96 75
Sarawak 50 48 70 61 61 NA
Kuala Lumpur 70 79 102 71 71 66
Table 1 shows the percentage of collection and distribution of Zakat for each state for the
period of 2007 to 2012. Table 1 focuses on the various stages from the collection to the
distribution of Zakat to the recipient. Based on the percentage collection to distribution ratio
column, the range of the Zakat collected for each state ranged from 20 per cent to 112 per
cent out of the total distribution. Sabah had the highest percentage of collection to distribution
of Zakat in 2007, while, Pulau Pinang had the highest percentage of collection to distribution
of Zakat for three years – 2008, 2009 and 2010. For 2011, Johor had the highest percentage
compared to other states. Pahang had the lowest percentage of collection to distribution of
Zakat for three years – 2008, 2009, and 2011. Terengganu, Sarawak, and Kuala Lumpur had
the lowest percentage of collection to distribution of Zakat in 2007, 2010 and 2012.
Remarkably, the Zakat percentage of collection to distribution exceeded 100 per cent in
some states, such as Negeri Sembilan, Pulau Pinang, Perlis, and Sabah, as shown in Table 1.
However, there is no justification from PPZ regarding this matter. One possible reason is that
the excess amount was carried forward from the previous year‟s collection. The issue of Zakat
distribution might create a negative impression among the public (mainly, Zakat payers,
recipients and others) regarding the management of the Zakat fund. Many stakeholders may
not be pleased with the distribution aspect of Zakat. This dissatisfaction could affect the
confidence (trust) of the society, specifically the Zakat payers. They may argue that the
poverty problem in Malaysia could gradually be reduced if Zakat was distributed lawfully and
fairly. However, the poverty rate in Malaysia is still high and there are still people who live in
extremely poor conditions in Malaysia. Consequently, the Zakat payers are tending to pay
Zakat through indirect channels or search for qualified asnaf themselves for their self-
satisfaction.
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4. Conclusion
This paper investigates the efficiency of the performance of Zakat Institutions in Malaysia
for the period 2007 to 2012. The current study proposed the Balanced Scorecard and various
perspectives as a multidimensional performance evaluation system that could transform and
enhance the performance of Zakat Institutions. The results suggest that the range of Zakat
collected over distribution for each state ranged from 20 per cent to 112 per cent out of the
total distribution. The results also suggest that the amount of Zakat percentage of collection to
distribution exceeded 100 per cent in some states. This implies that a more effective
performance evaluation system, such as the Balanced Scorecard, should be given greater
attention in order to transform and enhance the performance of Zakat Institutions.
It was discovered that Religiosity and the performance of Zakat Institutions have a
positive connection. This is because being obedient to one‟s religion will lead to an
individual‟s ethical behaviour, specifically, Zakat officers. Thus, this will reflect the
management of the Zakat Institutions. Moreover, the performance of Zakat Institutions was
strongly influenced by four perspectives of the Balanced Scorecard. Thus, the implementation
of the BSC through the improvement of customer satisfaction, the internal business process,
learning and growth, and the financial aspects of Zakat Institutions will improve the
performance of Zakat Institutions. Due to its limitations, the scope of this study could be
extended to investigate the factors determining the efficiency of Zakat Institutions. Despite
these limitations, the findings of this study are expected to contribute to the existing
management system of Zakat Institutions in Malaysia. This study has provided further
understanding to the Zakat management team, thereby enabling them to improve Zakat
performance and the dynamic level of operation of Zakat Institutions in Malaysia.
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Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics (GJCRA)

An Online International Research Journal (ISSN: 2311-3162)

Developing a Multidimensional Performance Evaluation System:

Nurul Nurhidayatie Muhamad Ali,

Muhammad Faris Zulkifli,

2.1 Financial perspective

2.4 Innovation and Learning (Learning and Growth) Perspective

Figure 1: Five Balanced Scorecard Perspectives

4. Innovation and Learning (Learning and Growth)

3. Internal Business Perspective.

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