The purpose of this study is to develop a balanced scorecard-based strategy formulation step concept from Kaplan and Norton's strategy formulation theory, to formulate a mosque's economic independence strategy. This study is expected to provide general guidelines for formulating strategies to build mosque self-sufficiency. Through Basic Qualitative Research, this research was analyzed using a content analysis approach. The results of the study show that the steps in formulating the strategy include: 1) establishing the vision and mission of the mosque's economic business in line with the vision and mission of the mosque, 2) conducting a SWOT (strengths-weaknesses-opportunities- threats) analysis, by making adjustments to the financial perspective, namely the stakeholders are mosques, donors (as investors) and empowered communities, 3) formulating strategies using the matrix and logical thinking Strategy map
