Reconstructing financial performance assessment standards for Sharia hospitals: Maqashid Sharia and sustainability
DOI:
https://doi.org/10.24914/jeb.v29i1.13621Keywords:
Financial performance, maqashid sharia, sharia hospitals, sustainabilityAbstract
This research aims to develop a concept for measuring the financial performance of Sharia hospitals based on Maqashid Sharia and sustainability. This study accommodates the perspectives of finance, Maqashid Sharia, and sustainability. This research uses a qualitative approach by conducting a focus group discussion involving practitioners in the field of Maqashid Sharia and sustainability. The results of the study indicate that the assessment of the financial performance of Sharia hospitals in Indonesia has used a combined approach between the perspectives of Maqashid Sharia and sustainability. Theoretically, this research enriches the literature on accounting and performance management based on sustainable Sharia values. Practically, these findings serve as a reference for Sharia hospital management and regulators in developing financial performance assessment systems aligned with Sharia principles and sustainability.
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