Pengukuran Kinerja Lembaga Zakat: Kritik atas Indeks Zakat Nasional Puskas Baznas

Abstract

This study aims to critically evaluate the relevance of the National Zakat Index (NZI) as a performance measurement instrument for zakat management institutions in Indonesia. The research employs a qualitative approach using a library research method and is analyzed through content analysis techniques. The data sources consist of official National Zakat Index documents published by the Center for Strategic Studies of BAZNAS (Puskas BAZNAS), regulations related to zakat management, and scholarly literature discussing organizational performance measurement and zakat governance. The findings indicate that the NZI plays an important role in supporting the performance evaluation of zakat management at the national level by integrating institutional, governance, and social impact dimensions. However, several indicators within the macro dimension, such as regional regulations and government budget support, are more relevant to BAZNAS than to private zakat institutions (LAZ), potentially creating measurement bias. Furthermore, the development of modern zakat governance highlights the need to incorporate indicators related to digital transparency, program innovation, service quality, and information technology utilization. This study recommends reconstructing the NZI by refining its indicators to make it more inclusive, objective, and adaptive to the evolving zakat ecosystem in Indonesia.