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Ekplorasi Audit Kinerja pada Lembaga Filantropi Islam Melalui Pendekatan Maslahah Performa (MaP)
Waqf is one of the Islamic social instrument closely related to the socio- economic
community. In Indonesia, waqf does not only play a role and function on the worship
side, but waqf is expected to help the economy of the ummah. Waqf in Indonesaia
has been regulated by Act No. 41 Of 2004 it has been implemented in a number of
community empowerment programs. Per years 2016, waqf land is 4,359,443,170 in
435,768 areas. However, it is lack of professional management of waqf assets. As waqf
managers, waqf institutions are expected to be accountable. Therefore, audit is needed
to ensure that waqf institutions performa their roles well. Is research employed analytic
Network process (ANP) by capturing information on audit problem in waqf instituions.
Based on the concept of Maslahah, performance is used as an indicator in conducting
audits in waqf institutions. the results obtained that the orientation of learning has a
higher level of influence compared to other orientations where, learning orientation
consists of learning to nazhir and maintaining a good learning culture to so in the
framework of auditing performance of waqf institutions performance is as follows: 1.
learning orientation 2. customer orientation 3. internal process orientation 4. worship
orientation 5. talent orientation and 6. asset orientation
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