Performance Analysis of the Hajj Financial Management Agency Using the Maqashid Sharia Index Approach In 2022-2024

Junita Puji Lestari; Norma Rosyidah

Authors

Junita Puji Lestari Sekolah Tinggi Agama Islam An-Najah Indonesia Mandiri Sidoarjo Author
Norma Rosyidah Sekolah Tinggi Agama Islam An-Najah Indonesia Mandiri Sidoarjo Author

Keywords:

Jalb Al-Maslahah, Maqashid Sharia Index, Sharia Financial Performance, Tahdhib Al-Fard

Abstract

This study aims to analyze the performance of the Hajj Financial Management Agency using the Maqashid Sharia Index approach for 2022–2024. Maqashid Sharia Index is a sharia-based performance evaluation method that focuses not only on financial aspects but also on spiritual, social, and welfare dimensions. This study uses a quantitative descriptive method with secondary data sources from Hajj Financial Management Agency annual financial reports. The three main objectives of maqashid sharia analyzed are tahdhib al-fard (individual education), iqamah al-'adl (upholding justice), and jalb al-maslahah (public welfare). The results show that despite a decrease in allocations to education and training in several years, Hajj Financial Management Agency continues to demonstrate positive performance in aspects of justice and public welfare. The ratio of benefit distribution to pilgrims, usury-free financing, and investment in the real sector show quite optimal and consistent results. This reflects Hajj Financial Management Agency commitment to upholding sharia principles and providing beneficial value to the community. This study recommends strengthening the educational aspect and transparency in public reporting so that the maqashid sharia can be achieved more holistically

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