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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Journal of Accounting Science Journal of Business and Behavioural Entrepreneurship BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Governance Jurnal Akuntansi dan Keuangan Indonesia IIJSE Jurnal Akuntansi dan Keuangan Islam (JAKIs) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance
Muhammad Nur A. Birton
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Objectives Key Results Perusahaan Modest Fashion Islami: Analisis Kritis Berdasarkan Konsep Maslahah Rendi Emalia; M. Nur A. Birton; M. Irfan Tarmizi
Jurnal Akuntansi dan Governance Vol. 7 No. 1 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.7.1.1-26

Abstract

Objectives: This study aims to analyze performance measurement using Objectives and Key Results (OKR), and critically examine the implementation of OKR through Jasser Auda’s concept of maslahah in an Islamic fashion company. Design/method/approach: This study employed a qualitative approach within an Islamic paradigm. Data were collected through in-depth interviews, participant observation, and document analysis involving nine informants, comprising three chief officers, five heads of department, and one cost accounting manager. Data were analyzed qualitatively using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing/verification. The implementation of Objectives and Key Results (OKR) was further analyzed using Jasser Auda's six features of maslahahh to evaluate its effectiveness as an adaptive, holistic, and maslahah-oriented performance measurement system. Results/findings: The implementation of OKR has not yet resolved the issue of high inventory levels because the findings were not synchronized with key results and key initiatives. Moreover, the existing OKR framework has not yet aligned with the six features of maslahah. Theoretical contribution: This study extends contemporary performance measurement discourse from an Islamic values perspective. Practical contribution: The findings encourage the design of more adaptive, aligned, and maslahah-oriented OKR systems. Limitations: The study is limited to evaluating the implementation of Objectives and Key Results (OKR) and inventory-level issues. The impact of OKR on other performance dimensions, such as employee productivity, customer satisfaction, and organizational sustainability, has not been examined in depth.
Co-Authors Akmaldiya, Akmaldiya Amalia Imroatul Azizah Amalia, Putri Syifa Andry Priharta Ari Ermawati Azizah, Amalia Imroatul Azizah, Amalia Imroatul chantika mukti ardi Dewanti, Devina Clara Ektinahati Ektinahati Ermawati, Ari Fitri Awaliyah Hakim , Luqman Indah Permata Sari Luqman Hakim M Adrian Muluk M. Adrian Muluk M. Adrian Muluk Maryati Maryati Maryati Maryati Maryati Maulani, Syifa Nurul Mitsalina Tantri Muhammad Irfan Tarmizi Muhammad Muttaqin Muhammad Muttaqin Muhammad Muttaqin Muhammad Muttaqin Prillona, Trilas Rendi Emalia Rendi Emalia Risyad Alfiqho Risyad Alfiqho Martha Siti Hamidah Tanjung, Juita Wahyuningsih Wahyuningsih