MANAJEMEN KINERJA ORGANISASI BERBASIS MAQASHID SYARIAH
DOI:
https://doi.org/10.70367/60h6zm51Keywords:
Maqasid al-Shariah, Management, organizational performanceAbstract
The fundamental objective of establishing Sharia-based organizations, especially Islamic financial institutions (IFIs), transcends conventional profit orientation, demanding the achievement of higher ethical and social goals known as Maqashid Syariah. This report analyzes the urgency of shifting the performance management paradigm from conventional approaches (e.g., financial ratios) deemed irrelevant, toward a framework that integrates Islamic values. This study employs a systematic literature review and comparative model analysis to identify and detail key performance measurement models, namely the Maqasid Syariah Index (MSI) and the Maslahah Performance (MaP) concept by Firdaus. The analysis results indicate that the MSI, which measures three main dimensions (Individual Education, Justice, and Welfare), assigns the highest weight to the Justice dimension (41%), asserting that ethical and transactional integrity is an absolute prerequisite for the sustainability of Sharia organizations. Although there is progress in empirical testing (e.g., Maqashid performance against profitability), implementation still faces challenges, particularly in adequate allocation of financing to vital real sectors and ensuring that ethical social performance is sufficiently valued by the market. Regulatory intervention is necessary to mandate comprehensive Maqashid performance reporting to ensure Sharia organizations achieve holistic maslahah (public benefit).
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