Vol. 1 No. 1 (2025): Desember
Articles

Analisis Integrasi Pengukuran, Evaluasi, dan Kinerja Organisasi dalam Perspektif Pendidikan dan Bisnis Syariah

PDF
  • Devy Wulandari,
  • Rizky Amaliyah Ramdhani Ilham,
  • Muh Rustam Saputra,
  • Abdul Wahid Haddade,
  • Mukhtar Luthfi
Devy Wulandari
Universitas Islam Negeri Alauddin Makassar
Rizky Amaliyah Ramdhani Ilham
Universitas Islam Negeri Alauddin Makassar
Muh Rustam Saputra
Universitas Islam Negeri Alauddin Makassar
Abdul Wahid Haddade
Universitas Islam Negeri Alauddin Makassar
Mukhtar Luthfi
Universitas Islam Negeri Alauddin Makassar

Published 2025-12-31

Keywords

  • Performance,
  • Evaluation,
  • Sharia,
  • Indicators,
  • Amanah,
  • Islamic Business Ethics
    • ...More
    Less

Copyright (c) 2025 Devy Wulandari, Rizky Amaliyah Ramdhani Ilham, Muh Rustam Saputra, Abdul Wahid Haddade, Mukhtar Luthfi (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Sharia-based entrepreneurship continues to develop along with the increasing public awareness of business practices that align with Islamic principles, making the need for risk management based on sharia teachings increasingly urgent. This study aims to analyze the types of risks commonly encountered in sharia-based entrepreneurship, explain the implementation of risk management based on Islamic principles, describe the integration of sharia values in the processes of risk identification, analysis, evaluation, and mitigation, and formulate mitigation strategies that are able to maintain sharia compliance while enhancing business sustainability. This study employs a library research method by reviewing various scholarly literatures related to sharia entrepreneurship, risk management, maqasid al-shariah, and Islamic value-based business concepts. The findings indicate that sharia-based entrepreneurs face financial, operational, market, regulatory, and sharia compliance risks that require high levels of accuracy in the application of contracts and transaction mechanisms. Other findings show that the implementation of sharia risk management is carried out through structured stages grounded in the values of honesty, trustworthiness, prudence, and the avoidance of riba, gharar, and maysir. Risk mitigation strategies can be implemented through strengthening corporate governance, improving operational efficiency, diversifying halal products, fulfilling halal certification regulations, and applying sharia audits as internal control mechanisms. This study concludes that sharia-based risk management is a comprehensive approach that not only functions to protect businesses from uncertainty but also shapes ethical, integrity-driven, and sustainable business practices in accordance with the fundamental objectives of Islamic economics

 

PDF

References

  1. Aisah, N. (2024). Analisis Ukuran Perusahaan dan Kinerja Maqasid Syariah Terhadap Nilai Perusahaan. 3(1).
  2. Andraeny, D., & Aminati, N. R. (2020). Analisis Kinerja Keuangan Dengan Pendekatan Maqashid Syariah Index Pada Perbankan Syariah Indonesia dan Malaysia. https://doi.org/10.1905/iqtishadia.v11i2.xxxx
  3. Anggraheni, I. N. E. (2024). Analisis Kinerja Bank BCA Syariah Menggunakan Metode Maqasid Syariah Index ( Studi Kasus Bank BCA Syariah Tahun 2019-2023 ). 3(1), 38–54.
  4. Bahiyah, U., & Gumiandari, S. (2024). Metode Penelitian kualitatif. In General and Specific Research (Vol. 4, Issue 2). https://adisampublisher.org/index.php/edu/article/view/744/784
  5. Cahyano, D. (2022). Pengukuran Kinerja Blanced scorecard unntuk Organisasi Sektor Publik (pp. 90–100).
  6. Dian, U., Semarang, N., Subagyo, H., Dian, U., Semarang, N., Astuti, S. D., Dian, U., & Semarang, N. (2019). Maqasid Syariah Ibn ‘ Asyur dan Pengukuran Kinerja Rantai Suplai Halal. 17, 251–269.
  7. Hamzah, A. (2016). Kaedah Kualitatif Dalam Penyelidikan Sosiobudaya: Qualitative Methods in Sociocultural Research. Jurnal Pengajian Media Malaysia, 6(1), 1–10.
  8. Hastuti, S. (2010). Analisis kualitatif dan kuantitatif formaldehid pada ikan asin di madura. 4, 132–137.
  9. Ilmiah, J., & Islam, E. (2022). Analisis Kinerja Bank Syariah di Indonesia Berbasis Maqashid Sharia Index. 8(03), 2434–2443.
  10. Javed, M. M. (2024). Revisiting the Index to Measure Maqasid al Shariah Oriented Performance of Islamic Banks : Evidence from Pakistan Relating Maqasid al -Shariah to the Banking Sector Rationale of Re-constructing the Index. 1(5).
  11. Kanyaku, Y. P. R. (2019). ARRANGEMENT OF PERFORMANCE MEASUREMENT TOOLS WITH HUMAN SCORECARD METHOD IN XYZ GENERAL HOSPITAL. Journal, International Reviewed, Peer Vol-, International Journal, 2019(4), 457–473.
  12. Karlina, A. (2023). Pengukuran kinerja sumber daya manusia menggunakan metode human resource scorecard. Jurnal Fokus Manajemen Bisnis, 13.
  13. Kinerja, P., Dengan, O., Rangka, D., Strategi, P., & Massyarakat, K. K. (2024). PENGUKURAN KINERJA ORGANISASI DENGAN METODE BALANCED SCORECARD DALAM RANGKA PENYUSUNAN STRATEGI PELAYANAN KESEHATAN. Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi (Jmbi Unsrat), 11(1), 523–547.
  14. Kuncoro, M., S, A. K. H., Purwanto, H., & Safitri, U. R. (2024). Pengukuran Manajemen Kinerja Pemerintah Berbasis Balanced Scorecard Dalam Meningkatkan Kinerja Pegawai ( Studi Kasus Pemerintah Desa Kalinanas , Kecamatan Wonosamodro , Kabupaten Boyolali ). 12(2).
  15. Kurniawan, E. B., Faqih, T., Mudzaffar, A., & Rahmawati, N. (2024). EVALUASI PENGUKURAN KINERJA PERUSAHAAN MICROSOFT. 4(4), 914–931.
  16. Luckyta, A. C., Kartika, L., Rahmawati, S., & Bogor, I. P. (2020). INVEST : Jurnal Inovasi Bisnis dan Akuntansi Evaluasi Kinerja Organisasi Menggunakan Balanced Scorecard Organization Performance Evaluation Using Balanced Scorecard. 1(1), 38–44.
  17. Manajemen, D., Ekonomi, F., Islam, U., & Sleman, C. D. (2017). PENGUKURAN KESEHATAN BANK SYARIAH DENGAN SHARIA. 21(040), 133–143.
  18. Mangun, J. R., Raya, M., Rw, R. T., & Gadung, K. P. (2025). Balanced Scorecard As A Tool For Measuring Employee Performance. 5(03), 369–375. https://doi.org/10.58471/jms.v5i03
  19. Mukhibad, H., Rochmatullah, M. R., & Setiawan, D. (2020). Islamic corporate governance and performance based on maqasid sharia index – study in Indonesia. 24(2), 114–126. https://doi.org/10.20885/jsb.vol24.iss2.art2
  20. Nurfitriani, U. K. (2024). PENGEMBANGAN MODEL EVALUASI KINERJA SDM BERBASIS BALANCED SCORECARD : STUDI PADA PERUSAHAAN JASA. 15(1), 241–250.
  21. Rijali, A. (2019). Analisis Data Kualitatif. Alhadharah: Jurnal Ilmu Dakwah, 17(33), 81. https://doi.org/10.18592/alhadharah.v17i33.2374
  22. Rizkia, A., Susanti, S., Novira, A., & Octoviandy, C. (2019). Penerapan Balanced Scorecard Dalam Evaluasi Kinerja Pada Balai Besar Penjaminan Mutu Pendidikan Jawa Barat Implementation of Balanced Scorecard in Performance Evaluation at the West Java Education Quality Assurance Center. 1.
  23. Sistematik, T., Maqasid, K., Dan, S., & Syariah, B. (2021). MAQASID SHARIA AND ISLAMIC BANK PERFORMANCE : A SYSTEMATIC REVIEW. 7(2), 1–17.
  24. Sugiyono. (2019). Metode Penelitian Pendidikan, Kuantitatif kualitatif dan R&d, edisi 2 (esisi 2).
  25. Umami, K. M., & Retnani, E. D. (2024). PENGUKURAN KINERJA ORGANISASI DENGAN PERSPEKTIF BALANCED. 2(1), 67–89.
  26. Winarsa, H., Muhammad, F., & Akbar, A. (n.d.). Evaluation of PT Pegadaian Syariah Financial Performance through the RGEC Approach in the Perspective of Islamic Economics.
  27. Zaky, M., Karyawan, E. K., Telekomunikasi, P., & Keuangan, P. (2025). EVALUASI KINERJA KARYAWAN DENGAN PENDEKATAN BALANCED SCORECARD : STUDI PADA PERUSAHAAN TELEKOMUNIKASI. 3(2), 168–179.