<![CDATA[Islamic bank performance cannot be assessed solely through conventional profitability measures because Islamic banks are also expected to realize the objecÂtives of Shariah. This study examines the association between maqashid shariah performance and the financial performance of Indonesian Islamic Commercial Banks, while testing Shariah governance disclosure as a mediating mechanism. A quantitative panel-data design is applied to 11 Islamic Commercial Banks over 2022-2025, yielding 44 bank-year observations. The Maqashid Shariah Index (MSI) is constructed from annual-report indicators adapted from Mohammed et al. (2008), Shariah Governance Disclosure Index (SGDI) is based on 20 disclosure items, and financial performance is measured by return on assets (ROA). Fixed-effects panel regression and the Sobel test are used. The results show a positive association between MSI and ROA (beta = 2.45; p = 0.006), between MSI and SGDI (beta = 0.55; p = 0.002), and between SGDI and ROA (beta = 1.20; p = 0.030). After SGDI is included, the MSI coefficient declines to 1.80 (p = 0.045), while the indirect effect is significant (Sobel z = 2.15; p = 0.031), indicating partial mediation. The study contributes by linking maqashid-oriented performance, Shariah governance disclosure, and profitability within one empirical model. The findings suggest that stronger Shariah-oriented performance is more likely to translate into financial outcomes when accompanied by transparent and accountable Shariah governance.]]>
