Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 12, No 1 (2024)

The Performance of Islamic Organizations Based on Maqasid Sharia Disclosure

Subekti, Gemelthree Ardiatus (Unknown)



Article Info

Publish Date
30 Apr 2024

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

Copyrights © 2024






Journal Info

Abbrev

jaki

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...