The Ministry of Social Affairs, as a public institution, holds a strategic role in managing budgets for social welfare programs that directly impact the community. This study analyzes the performance of the Ministry’s financial reports using the Balanced Scorecard (BSC) approach, which encompasses four key perspectives: financial, customer, internal business processes, and learning and growth. The main objective of this research is to evaluate the extent to which the financial reports reflect the effectiveness and efficiency of budget management as a form of public institutional accountability. A descriptive qualitative method with a case study approach was employed, collecting data through in-depth interviews with relevant stakeholders and an analysis of published financial report documents. The data analysis was conducted interpretively through stages of theme categorization, coding, meaning interpretation, and validation using data triangulation, which were then synthesized into the Balanced Scorecard framework as a supporting evaluation tool. The findings indicate that, from the financial perspective, budget realization aligns with targets, though efficiency can still be improved. From the customer perspective, the public appreciates the social assistance but criticizes inaccuracies in recipient targeting. The internal business process perspective reveals that aid distribution functions relatively well, despite technical obstacles in the field. Meanwhile, the learning and growth perspective highlights the need to enhance human resource capacity. Overall, the Balanced Scorecard offers a comprehensive view of the Ministry’s financial performance and social policy implementation.

One form of progress in the current financial sector is evidenced by the adaptation of Fintech, which stands for sharia P2PL Financial Technology. Financial institutions in carrying out their activities cannot be avoided what is called risk. That's why to gain profit and customer trust, financial institutions are required to have good risk management, especially fintech companies that offer convenience and efficiency in transactions, so they will be very vulnerable to various types of risks in the financing process that can affect the sustainability of the fintech itself. fintech companies, before channeling financing to potential recipients of funds, also need to be able to pay attention to various risks that may arise, both predictable and not, and also have techniques for mitigating risks from all possibilities that may occur in the future, so there is a need for strategic steps and ways to minimize existing risks. This type of research is empirical and uses a qualitative approach with secondary data source. From the explanation, it can be said that PT ALAMI Sharia has carried out Sharia fintech P2PL transactions that are following existing economic principles starting from the identification of potential recipients of funds, analysis carried out by PT ALAMI and risk mitigation carried out by PT ALAMI Syariah.