<![CDATA[Introduction: The transformation of Islamic higher education requires the Sharia Accounting Study Program to have a performance measurement system that is not only oriented towards organizational efficiency but also represents Sharia values, ethics, and governance. The conventional Balanced Scorecard (BSC) still has limitations in integrating academic achievement with moral and social responsibility. These issues indicate the need for a performance measurement framework capable of linking organizational performance, academic quality, and Sharia values in an integrated manner. The significance of this study lies in the development of a performance measurement framework tailored to the characteristics of the Sharia Accounting Study Program, which can serve as a basis for aligning organizational strategy with Islamic values.This study aims to identify strategic dimensions, develop Sharia-based performance indicators, and establish an Islamic Balanced Scorecard Framework (IBSC) for the Sharia Accounting Study Program at an Islamic university in Indonesia. Methods: The research uses a Design Science Research (DSR) approach through literature synthesis, framework development, and expert validation of performance indicators. Seven experts validated the 15 indicators in terms of relevance, clarity, and appropriateness using Aiken's V coefficient. Results: The research resulted in an IBSC with 15 indicators across five perspectives: Financial Sustainability, Stakeholder, Internal Process, Learning and Growth, and Islamic Value Creation. Validation by seven experts using Aiken's V coefficient showed that 10 indicators met the content validity criteria based on Mean V, while 5 indicators required revision, with an overall average value of 0.774. These results indicate that the framework has an adequate basis of content validity at the development stage, while the indicators that did not meet the criteria serve as a basis for refining the framework. Results: The research resulted in an IBSC with 15 indicators across five perspectives: Financial Sustainability, Stakeholder, Internal Process, Learning and Growth, and Islamic Value Creation. Validation by seven experts using Aiken's V coefficient showed that 10 indicators met the content validity criteria based on Mean V, while 5 indicators required revision, with an overall average value of 0.774. These results indicate that the framework has an adequate basis of content validity at the development stage, while the indicators that did not meet the criteria serve as a basis for refining the framewor. Conclusion and suggestion: Islamic Value Creation is a major conceptual contribution by integrating Maqasid al-Shari'ah, amanah, sharia compliance, integrity, professional ethics, social responsibility, and sustainability. IBSC contributes to the development of the Islamic Management Control System and can serve as a basis for strategic decision-making aligned with Islamic values. This study is limited to the development stage and expert content validation; therefore, the effectiveness of IBSC implementation cannot yet be determined. Further research is recommended to empirically test the application of IBSC across various Islamic universities and assess the framework's effectiveness and generalizability.]]>
