Performance Measurement Model of Mosques

The main objective of this study is to establish a performance measurement model for mosques in Malaysia. As existing model for mosques performance are not available for comparison, this research is limited to the performance measurement frameworks based on for profit and non-profit organisations. Despite the perceived uniqueness of the mosques as faith-based non-profit organisations, this paper shows that learning from the private sectors’ performance measurement models can also be applied to non-profits. The survey covered the whole of Malaysia including Sabah and Sarawak. Given the size of the population and the large geographical area to be covered, a self-administered questionnaire was used as the main method of data collection. Out of 217 questionnaires received, 203 (25.4%) were usable and valid for analyses. Structure Equation Model (SEM) was performed to analyse the data. The results show that there are positive significant relationship between the three main variables which are resources, processes and outputs which form the basis of performance measurement modelling. The findings from this study will benefit various stakeholders of the mosques especially those that are related to the management, congregations and religious authorities whom are directly affected by mosques performance. As relatively few researches have been done in this area, the findings make a valuable contribution to the body of knowledge.