<![CDATA[Purpose: This study evaluates the performance of the Dompet Dhuafa Waqf Nazhir Institution in an integrated manner across three dimensions compliance with PSAK 412 reporting requirements, waqf-based financial ratio performance, and programme contribution to the Sustainable Development Goals (SDGs) viewed through the lens of maqashid shariah-because earlier studies have tended to examine these dimensions in isolation from one.Design/Methodology: This study adopts a descriptive case study design with a mixed-methods approach, drawing on secondary data from the audited financial statements and annual reports of Dompet Dhuafa for the 2021-2024 period. Content analysis is used to assess PSAK 412 readiness, descriptive quantitative analysis is applied to the financial ratios, and thematic content analysis is used to map programmes against the SDGs and the dimensions of maqashid shariah. The three strands of evidence are not merged into a single composite score; instead, they are triangulated qualitatively, with the ratio results and the PSAK 412 assessment used as a check on how much confidence the SDGs-maqashid mapping can bear.Findings: Dompet Dhuafa demonstrates a high level of formal readiness for PSAK 412, although full disclosure through the Notes to the Financial Statements only became consistent in 2024 and, because the standard only took effect in January 2025, the 2022-2024 assessment is best read as a retrospective readiness check rather than as evidence of compliance in the strict sense. Distribution and productivity ratios are excellent, yet fundraising remains volatile, and asset optimization remains low throughout the period. The waqf programmes are thematically aligned with almost all SDGs and every dimension of maqashid shariah, but the available evidence remains at the output level rather than representing independently verified impact; accordingly, the findings are reported as programme alignment with the SDGs and maqashid shariah rather than as a confirmed SDGs-maqashid contributionPractical Implications: The findings provide Dompet Dhuafa with a basis for diversifying its fundraising, converting idle assets into productive investments, maintaining the Nazhir entitlement within its statutory ceiling, and developing quantitative impact measurement to substantiate its social contribution claims, while for regulators such as the Indonesian Waqf Board (BWI) the findings point to the need for a standardized, independently verified impact-reporting framework that can be applied across Nazhir institutions rather than left to each institution's own disclosure practice..Originality/Value: This study offers an integrated assessment framework that is rarely found in prior research on waqf Nazhir institutions, most of which evaluate only a single performance dimension at a time. The novelty lies less in the act of combining three dimensions than in showing how they qualify one another within a single institution over time: for instance, the low asset-optimization ratio documented here directly tempers how the study reads Dompet Dhuafa's broad SDGs-maqashid alignment, since programme breadth achieved mainly through donations rather than productive assets is a materially different, and less durable, form of achievement than one built on asset productivity. The framework's originality is therefore located in this cross-dimensional, within-case interpretive logic-not in a claim of statistical generalizability or in the replicability of the specific ratios used, which are drawn from existing instruments.]]>
