Balanced scorecard approach to measuring the performance of a non-profit organization: Case study on a Waqf-based Pesantren in Indonesia

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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.

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    • Table 1. Key performance indicators
    • Table 2. BSC perspective weighting
    • Table 3. ZISWAF collection
    • Table 4. ZISWAF distribution
    • Table 5. Financial perspective
    • Table 6. Validity and reliability test
    • Table 7. Customer perspective
    • Table 8. Targeted and realization innovation
    • Table 9. Percentage of Pesantren innovation
    • Table 10. Internal business perspective
    • Table 11. Retention of employees
    • Table 12. BSC score learning and growth
    • Table 13. Total score balanced scorecard
    • Table 14. Balanced scorecard rank
    • Table 15. Standards for evaluating performance
    • Conceptualization
      Afief El Ashfahany, Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati, Syamsul Hidayat, Triono Ali Mustofa
    • Data curation
      Afief El Ashfahany
    • Formal Analysis
      Afief El Ashfahany, Neneng Nadila Kurniawati
    • Funding acquisition
      Afief El Ashfahany, Syamsul Hidayat, Triono Ali Mustofa
    • Resources
      Afief El Ashfahany, Syamsul Hidayat, Triono Ali Mustofa
    • Supervision
      Afief El Ashfahany, Neneng Nadila Kurniawati
    • Validation
      Afief El Ashfahany, Neneng Nadila Kurniawati, Syamsul Hidayat
    • Writing – original draft
      Afief El Ashfahany, Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati, Syamsul Hidayat, Triono Ali Mustofa
    • Writing – review & editing
      Afief El Ashfahany, Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati, Syamsul Hidayat, Triono Ali Mustofa
    • Investigation
      Muhamad Ramdhani Jihad, Triono Ali Mustofa
    • Methodology
      Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati
    • Project administration
      Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati
    • Software
      Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati
    • Visualization
      Muhamad Ramdhani Jihad, Neneng Nadila Kurniawati
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