The Performance of Islamic Organizations Based on Maqasid Sharia Disclosure

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.