Maulida Nurul Innayah, Rohana Ngah, Ros Intan Safinas Munir
The halal industry has experienced tremendous growth over the past decade. The Indonesian government has released the Indonesia Halal Industry Master Plan 2019-2024, demonstrating a commitment to being the world's centre for the halal industry. The collaboration between multiple parties, notably MSMEs engaged in the halal industry, might help achieve this goal. Thus, it will be important to evaluate the MSME's performance in the halal industry to make sure they meet their goals. Both business and religious aspect should be highlighted in an appropriate performance measurement. This study explores the current issues and challenges in developing Maqasid Sharia performance measurement in the halal industry MSMEs. This qualitative research aims to identify gaps and develop conceptual models of performance measurement based on the Maqasid Sharia concept using meta-synthesis method. The Maqashid Sharia performance concept seeks to establish suitable measurements for the halal industry to guarantee that it achieves its goals. Prior research has mostly employed both financial and non-financial dimensions to measure the success of MSMEs. These dimensions can function as general indicators from an Islamic perspective, but they must fully include the scope of halal business performance. Maqasid Sharia, or the objectives of Islamic law, must penetrate all facets of operations, they must fully include the standards of halal business. The need for appropriate measurement is a major barrier. Consequently, a collective effort is necessary to develop appropriate measurements. Regulators must set standard to assess Maqasid Sharia performance. Government regulations play a critical role in the creation and use of these measurement. This paper highlights the issue of the development of Maqasid Sharia based on Muhammad Abu Zahrah's concept, which consists of three dimensions: tahdig al fard (educating individuals), iqamah al-'adl (establishing fairness), and jalb al maslahah (promotion of public welfare).