Evaluating Waqf Service Performance and Legal Compliance Using the Balanced Scorecard: Evidence from the Purbalingga Subdistrict Religious Affairs Office
DOI:
https://doi.org/10.21111/al-iktisab.v10i2.15Keywords:
Evaluating, Waqf Services , Balanced Scorecard , Legal Compliance , Religious Affairs OfficeAbstract
The limited use of comprehensive performance evaluation instruments in waqf services at the subdistrict Religious Affairs Office (KUA) level creates challenges in assessing service effectiveness beyond administrative indicators. Therefore, this study aims to evaluate the effectiveness of waqf services at the Purbalingga Subdistrict KUA using the Balanced Scorecard (BSC) approach, which encompasses financial, customer, internal process, and learning and growth perspectives. This research employed a mixed method approach with a sequential explanatory design. Quantitative data were collected through questionnaires distributed to 16 respondents consisting of waqif, nazhir, and KUA officers directly involved in waqf services using a total sampling technique and analyzed descriptively. The qualitative phase was conducted through in-depth interviews and direct observation, with data analyzed through data reduction, data display, and conclusion drawing to support the quantitative findings. The results indicate that waqf services at the Purbalingga Subdistrict KUA achieved excellent performance in the financial (100%), internal process (92.5%), and customer (94.7%) perspectives, reflecting orderly administration, clear procedures, accurate waqf deed documentation, and high stakeholder satisfaction. However, the learning and growth perspective scored only 31%, indicating weaknesses in nazhir development, waqf literacy, information technology training, and employee competency enhancement. These findings highlight the need for continuous capacity-building programs, strengthened waqf literacy initiatives, and digital competency development to improve service effectiveness and sustainability. This study demonstrates the applicability of the Balanced Scorecard in evaluating waqf services and provides practical recommendations for strengthening waqf governance and service quality at the local level. The findings also support the integration of legal compliance and institutional capacity development as essential components of sustainable waqf governance within subdistrict Religious Affairs Offices.
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