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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat DEDIKASI PKM Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Subekti, Gemelthree Ardiatus
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Journal : Jurnal Akuntansi dan Keuangan Islam (JAKIs)

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The Performance of Islamic Organizations Based on Maqasid Sharia Disclosure Subekti, Gemelthree Ardiatus
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.634

Abstract

This study aims to construct a performance measurement of Maqasid Sharia for Islamic organizations both profit-oriented and non-profit. This study used content analysis to construct performance measurement, which is to find the appropriate Maqasid Sharia concept and then describe the Maqasid Sharia concept into dimensions and elements. This research construct 5 ideal goals based on Al-Ghazali's concept: preservation of religion, life/soul, reason, heredity, and wealth. Furthermore, describe the ideal goals into 12 dimensions, 20 elements, and 74 items of disclosure. Penelitian ini bertujuan membangun sebuah pengukuran kinerja Maqasid Syariah bagi organisasi Islam baik yang berorientasi profit dan non-profit. Penelitian ini menggunakan konten analisis untuk mencari beragam literatur yang berkaitan dengan Maqasid Syariah dan kemudian membangun pengukuran kinerja. Penelitian ini mencari konsep Maqasid Syariah yang sesuai dan kemudian menjabarkan konsep maqasid Syariah ke dimensi dan elemen. Penelitian ini membangun 5 tujuan ideal berdasarkan konsep Al-Ghazali yaitu: pelestarian agama, kehidupan/jiwa, akal, keturunan, dan kekayaan, 12 dimensi, 20 elemen, dan 74 item pengungkapan
Co-Authors Cahyaningdyah, Permatasari Hartono, Halleina Rejeki Putri Kurniawati, Dhea Dwi Prasaja, Mukti - Rahmawati, Ulfa Salsabila, Adisti Putri Sartika, Dyah Anggun Suhasto, RB. Iwan Noor Wibawa, Koerniawan Dwi Widodo, Nova Maulud