THE PERFORMANCE MEASUREMENT MODEL OF MOSQUES IN MALAYSIA BASED ON THE MAQASID SHARIAH INDEX APPROACH

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Muhd Fauzi Abd. Rahman Nor'azam Mastuki Sharifah Norzehan Syed Yusof

Abstract

There are relatively few studies that have been done with regards to the performance measurement of mosques. Despite the perceived uniquenessof mosques as non-profit organisations, this paper shows that the adoption of performance measurement model from the private sectors can also beapplied in the case of faith-based non-profits organisations. The survey covered the whole of Malaysia. Given the size of the population and thelarge geographical area to be covered, a self-administered questionnaire was used as the main method of data collection. Structure Equation Model(SEM) was performed to analyse the data. The results show that there are significant relationships between the four main variables which areresources, processes, outputs and Maqasid Shariah Index which form the basis of performance measurement modelling. The findings from thisstudy indicate that mosques in general, are not effective in meeting their Shariah objectives especially the one related to the objective of “preservingreligion”.Keywords: resources, processes, performance measurement, Maqasid Shariah Index.

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How to Cite
ABD. RAHMAN, Muhd Fauzi; MASTUKI, Nor'azam; SYED YUSOF, Sharifah Norzehan. THE PERFORMANCE MEASUREMENT MODEL OF MOSQUES IN MALAYSIA BASED ON THE MAQASID SHARIAH INDEX APPROACH. Management & Accounting Review (MAR), [S.l.], v. 15, n. 1, p. 131-147, june 2016. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/566>. Date accessed: 16 jan. 2018.
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