Analisis Komparatif Pengukuran Kinerja Entitas Syariah Dengan Balance Scorecard Dan Maslahah Scorecard

Abstract

The Balanced Scorecard is the most popular business performance measurement concept. The BSC concept balances the measurement of the performance of a business organization that has so far been considered too skewed in financial performance. This performance measurement is suitable if applied in conventional companies. However, there are still many studies that measure the business performance of Islamic financial institutions with conventional methods (BSC). This is the cause of the performance of sharia-based business can not be measured accurately. Develop a BSC model with a new model namely Maṣlaḥah Scorecard (MaSC) which is used to measure the benefit of an organization or business that does not limit only to the financial perspective. The method used to determine the comparison between performance assessment of sharia entities using the Balance Scorecard and Malahah Scorecard uses comparative analysis. thus the sharia entity is expected to apply the Maṣlaḥah Scorecard (MaSC) by considering the elements that are an advantage of measuring the performance of the sharia entity using the Maṣlaḥah Scorecard (MaSC) which is able to measure the performance of company management covering material aspects and spiritual aspects. Adjusting to the real purpose of human life which is to get safety and success in life for the world and the hereafter. Nothing is eternal in this world as well as in the company so it is also necessary to think of the responsibility to Allah for provision in the Hereafter.