Integration of Balanced Scorecard and Wahyu Systematic Value: Reconstruction of the Organizational Performance Measurement Model Based on Sharia Maqashid to Hidayatullah

Abstract

In the midst of the dynamics of organizational transformation towards modern and accountable management, Hidayatullah faces challenges in aligning ideological missions (da'wah) with managerial professionalism (charity). Existing performance measurement tends to be fragmented, financial aspects are often assessed separately from the spiritual quality of cadres, making it difficult to photograph the health of the organization in its entirety and evidence-based. This study aims to reconstruct the organizational performance measurement model by integrating the Balanced Scorecard (BSC) framework into the values of Wahyu Systematics (SW). This research seeks to create a comprehensive evaluation instrument that is able to measure the success of the organization not only from material parameters, but also spiritual parameters based on Maqasid Sharia. This study uses a descriptive qualitative method with an Action Research approach. Data was collected through in-depth interviews with strategic stakeholders, observations of charitable governance, and study of Hidayatullah Strategic Plan documents. Data analysis was carried out by aligning four balanced scorecard perspectives (Financial, Customer, Internal Process, and Growth and Learning) with indicators of the success of da'wah and tarbiyah in the Systematics of Revelation. The results of the study formulated an Integrated Performance Dashboard model consisting of interconnected key performance indicators (KPIs). In the financial perspective, the focus is emphasized on economic independence (Izzah); From the perspective of the customer, emphasis is placed on the benefit of the ummah; on internal processes, emphasis on professionalism (Ittiqan); and on growth, emphasis is placed on strengthening the identity of cadres. This model proves that the values of spirituality can be quantified into modern management systems to increase accountability and accelerate organizational transformation without losing the fundamental identity.