Neneng Nadila Kurniawati

This study aims to analyze the performance of Islamic philanthropic institution during the COVID-19 pandemic (2020–2021) by using a balanced scorecard approach. The balanced scorecard assesses a company or institution based on four perspectives: finance, customer, internal business, and growth and learning. For internal business and growth and learning performance perspectives, data were taken from interviews, and the annual report of the institution was taken for a finance perspective. For customer perspectives, the study used a questionnaire distributed to 100 respondents who are regular donors to philanthropic institution. They play an essential role because regardless of the economic conditions that occur, they are still obliged to donate as a form of the obligation of a rich Muslim to pay zakat. The results showed that the customer perspective had the highest value in its performance results compared to the other three perspectives. Islamic philanthropic institution has a high orientation to customers where customer satisfaction is prioritized in improving the performance of zakat institutions, especially during the pandemic. This is in line with the performance of Islamic philanthropic institution, which continues to increase performance during the pandemic. Despite experiencing a decline in zakat funds in the second wave of COVID-19, Islamic philanthropic institution increased infaq and sadaqah funds during the same period.

Acknowledgment
The authors thank the Research and Innovation Institute (LRI), Universitas Muhammadiyah Surakarta, for the enormous financial support in writing this research through the HIT funding scheme with number 01/A.6-II/FAI/1/2022.

This study explores how the Balanced Scorecard is useful to investigate its application in non-profit organizations, particularly in Waqf-based Pesantrens. The Balanced Scorecard considers four aspects: financial, customer, internal business, and growth and learning. The financial perspective relied on the institution’s annual report, while customer perspectives were collected via a questionnaire distributed among 100 individuals who regularly contribute to the charitable organization. Data used to evaluate learning performance, growth, and internal business came from Pesantren directors and managers through stakeholder interviews. The results demonstrate that, among these aspects, the customer perspective holds the most significance for non-profit organizations such as Waqf-based Pesantren institutions, receiving the highest score of 43. Next comes the financial aspect with a score of 21.86, while growth and learning and internal business share a score of 20 each. This emphasizes the crucial role of prioritizing the needs of customers in the strategic planning of non-profit organizations, specifically in Waqf-based Pesantren institutions. The results contribute insights for these organizations to enhance their strategic management practices by emphasizing the importance of the customer perspective in their decision-making processes.