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TESIS:The Performance Measurement of Sharia Insurance with Maslahah Scorecard Approach (A Case in Sharia Bumiputera Insurance of Makassar)
The study was aimed at identifying the elements of maslahah in determining the
performance of the Sharia Bumiputera Insurance of Makassar Branch and measuring the process
and result performances by using maslahah scorecard. The methods employed in this study were
qualitative and quantitative methods with a case study design. Observation, interview,
documentation, and questionnaire were utilized in collecting the data which were analyzed and
interpreted using Miles and Huberman analysis model through three stages, namely; data
reduction, data presentation, data verification and drawing conclusion.
The findings revealed that there were seven elements (orientation) of maslahah
existing in the Sharia Bumiputera Insurance of Makassar Branch. These included worship,
internal process, labor, learning, assets, customers, and the environment. These seven
orientations found in this study had the maslahah foundation in realizing the strategic objectives
to achieve the maslahah. There was a scorecard orientation development in this study, namely
environmental orientation. The Sharia Bumiputera Insurance of Makassar Branch had the
performance equal to 0.700 which meant that the Sharia Bumiputera Insurance of Makassar
Branch had the maslahah of considerable value. The Sharia Bumiputera Insurance of Makassar
Branch had the performance results amounted to 0.686, which meant that the Sharia Bumiputera
Insurance of Makassar Branch provided a considerable maslahah.
The implication of the study was Maslahah Scorecard was an approach used to
measure the performance of sharia business organization. The addition of environmental
orientation in this research had an implication for the sustainability process of a company that
combined internal and external elements to the organization. Through Maslahah scorecard
approach applied to the Sharia Bumiputera Insurance of Makassar Branch, it could be identified
the existence of the maslahah values.
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