Purpose

The purpose of the study is twofold: first, it is to develop each aspect of maṣlaḥah ḍarūriyah (essential needs), i.e. dīn (faith/religion), nafs (soul), ʿaql (intellect), naṣl (descendants) and mal (wealth), into various aspects of organisational essential needs; second, it is to formulate maṣlaḥah-based performance measurement.

Design/methodology/approach

The research is an exploratory study that uses a two-stage design: defining the research question and developing the research design. The research question is how each element of maṣlaḥah ḍarūriyah can become an element of organisational essential needs. The research design developed is to formulate maṣlaḥah-based performance measurement.

Findings

The study concludes that maṣlaḥah ḍarūriyah could be developed as a basis for identifying organisational essential needs. The five elements of maṣlaḥah ḍarūriyah are developed into the following organisational essential needs: worship orientation, internal process orientation, talent orientation, learning orientation, customer orientation and wealth orientation. Maṣlaḥah-based performance measurement uses five variables: strategic objective, measure, formula, target and strategic initiatives and applies the modified plan – do – check – action cycle: performance planning, performance implementation, performance evaluation and performance action.

Practical implications

Organisational essential needs can be developed by Islamic financial institutions (IFIs) into performance measurement. IFIs have six essential needs that can be developed into performance variables. Key performance indicators that can be developed for each need are worship orientation (social responsibility, regulatory compliance and Sharīʿah compliance); internal process orientation (innovation process, digital adaptation and employee satisfaction); talent orientation (career development, talent pool, compensation and benefits); learning orientation (training programme, training evaluation and return on training investment); customer orientation (customer engagement, customer satisfaction, customer survey and promotion programme); wealth orientation (profitability, cost-cutting, share prices, dividends, cost efficiency and financial sustainability).

Originality/value

This paper contributes to new knowledge. The study attempts to discuss the organisational essential needs based on the maṣlaḥah ḍarūriyah concept, while previous studies discussed organisational needs based on Maslow’s hierarchy of needs. In developing performance measurement, organisational performance is measured in a balanced manner. According to the concept of maṣlaḥah, not only financial factors but also worship, internal processes, talents, learning and customers define organisational needs. Thus, organisational needs are considered not only in terms of material factors but also in terms of spiritual (worship) factors.

中文翻译：

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确定组织的基本需求作为制定基于 maṣlaḥah 的绩效衡量的基础

目的

研究的目的有两个：首先，它是发展maṣlaḥah ḍarūriyah（基本需求）的各个方面，即dīn（信仰/宗教）、nafs（灵魂）、ʿaql（智力）、naṣl（后代）和 mal（财富） )，融入组织基本需求的各个方面；其次，是制定基于maṣlaḥah的绩效衡量标准。

设计/方法/方法

该研究是一项探索性研究，采用两阶段设计：定义研究问题和制定研究设计。研究问题是maṣlaḥah ḍarūriyah 的每个元素如何成为组织基本需求的元素。开发的研究设计是制定基于maṣlaḥah的性能测量。

发现

该研究得出的结论是，maṣlaḥah ḍarūriyah可以作为确定组织基本需求的基础。maṣlaḥah ḍarūriyah的五个要素被发展为以下组织基本需求：崇拜导向、内部过程导向、人才导向、学习导向、客户导向和财富导向。基于Maṣlaḥah的绩效衡量使用五个变量：战略目标、衡量标准、公式、目标和战略举措，并应用修改后的计划——执行——检查——行动周期：绩效规划、绩效实施、绩效评估和绩效行动。

实际影响

伊斯兰金融机构 (IFI) 可以将组织基本需求发展为绩效衡量标准。国际金融机构有六项基本需求，可以将其发展为绩效变量。可以针对每种需求制定的关键绩效指标是崇拜导向（社会责任、法规遵从性和伊斯兰教法遵从性）；内部流程导向（创新流程、数字化适应和员工满意度）；人才定位（职业发展、人才库、薪酬福利）；学习导向（培训计划、培训评估和培训投资回报）​​；客户导向（客户参与、客户满意度、客户调查和促销计划）；财富导向（盈利能力、成本削减、股价、股息、

原创性/价值

这篇论文有助于新知识。该研究试图基于maṣlaḥah ḍarūriyah概念来讨论组织的基本需求，而先前的研究则基于马斯洛的需求层次来讨论组织需求。在制定绩效衡量标准时，以平衡的方式衡量组织绩效。根据maṣlaḥah的概念，不仅财务因素，还有崇拜、内部流程、人才、学习和客户定义组织需求。因此，组织需要不仅从物质因素的角度考虑，而且从精神（崇拜）因素的角度考虑。