Model Maslahah Scorecard sebagai Kerangka Evaluasi Program Pemberdayaan Zakat di LAZISNU DIY

Eko Priyojadmiko; Edo Segara Gustanto; Mohammad Faozi; Rarasati Mawftiq; April Purwanto; Dwi Harmoyo

doi:10.55657/iefj.v5i2.361

Authors

Eko Priyojadmiko Faculty of Islamic Economics and Business, IIQ An Nur Yogyakarta, Indonesia
Edo Segara Gustanto Faculty of Islamic Economics and Business, IIQ An Nur Yogyakarta, Indonesia
Mohammad Faozi Faculty of Islamic Economics and Business, IIQ An Nur Yogyakarta, Indonesia
Rarasati Mawftiq Faculty of Islamic Economics and Business, IIQ An Nur Yogyakarta, Indonesia
April Purwanto Faculty of Islamic Economics and Business, IIQ An Nur Yogyakarta, Indonesia
Dwi Harmoyo Faculty of Islamic Economics and Business, IIQ An Nur Yogyakarta, Indonesia

DOI:

https://doi.org/10.55657/iefj.v5i2.361

Keywords:

Maslahah Scorecard; zakat empowerment; program evaluation; maqashid al-shariah; LAZISNU DIY

Abstract

Program evaluation of zakat empowerment should not be limited to measuring the level of distribution and the achievement of program targets but should also assess the extent to which the program is able to generate sustainable maslahah (public benefit) for its beneficiaries. This study aims to develop the Maslahah Scorecard as an evaluation instrument for zakat empowerment programs at LAZISNU Special Region of Yogyakarta (DIY). The model integrates the principles of maqashid al-shariah, the concept of maslahah, and the performance-evaluation perspective of zakat empowerment programs. The study uses a mixed-method approach, with LAZISNU DIY's zakat empowerment programs of LAZISNU DIY as the research object. Data was collected through interviews, observations, documentation, and/or questionnaires involving program managers and beneficiaries. The analysis identified relevant dimensions, indicators, and assessment weights to measure program success. The findings indicate that the Maslahah Scorecard can serve as an evaluation framework that assesses zakat empowerment programs not merely on the basis of administrative aspects and program outputs, but also on changes in beneficiaries’ conditions, the sustainability of benefits, and the programs’ contribution to the achievement of maslahah. This instrument provides a more comprehensive evaluation perspective by linking Zakat Management Performance with social objectives and Sharia values. The Maslahah Scorecard can serve as a strategic instrument for LAZISNU DIY in improving the effectiveness, accountability, and sustainability of zakat empowerment programs while ensuring that zakat distribution generates measurable maslahah impacts for mustahik (zakat beneficiaries).

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