Kegunaan Maklumat Pelaporan Prestasi bagi Institusi Zakat Menurut Persepsi Pemegang Kepentingan

Abstract

Reforms in the public sector through the New Public Management (NPM) have placed emphasis on results-based management where performance and performance reporting are its main elements. As a public sector and a non-profit organization, performance reporting of zakat institutions is seen as essential in communicating its accountability and role as zakat fund managers to all stakeholders. This study focuses on the use of performance reports to stakeholders of zakat institutions. A survey method was employed where perceptions of respondents were obtained through questionnaires. The respondents comprised of beneficiaries, payers and administrators of zakat. Results indicate that zakat administrators used performance reporting to discharge organizational accountability and decision making, compared to zakat payers and beneficiaries who used it as a medium to discharge accountability. Theoretically, this study expands the knowledge from the aspect usefulness of performance reporting in accordance with stakeholder needs, in the context of public sector and non-profit organization. Practically, this study can be used as a guide by the management of zakat institution, other government agencies and policy makers to improve transparency and strengthen accountability through performance reporting. Limitations of the study include the limited sample and its focus on the use of information items without taking into account the information quality.