Abstract

Islamic economics has a goal to achieve maqhashid sharia through the realization of justice and balance in society. This chapter aims to assist the management of RSI Sultan Agung Semarang in measuring the company’s performance using the Maqhashid Syariah Concordance (MSC). The company’s performance measurement is measured in four main areas, including work plans that are prepared to meet the principles of fairness; fair hospital rates for patients, doctors, and hospitals; recommendations from the sharia committee on policies taken by hospitals; and cooperation with sharia banks. This research design uses descriptive quantitative analysis by analyzing the financial statements of the Sultan Agung Hospital Semarang during 2017 to 2021. The data is calculated using an index according to the Maqhashid Syariah Concordance model. The results of the paper show that the portion of da’wah and social costs shows a very good value, the ratio of complaints to tariffs is still within reasonable limits, the role of the Sharia Committee is in accordance with its function, and the portion of RSI Sultan Agung Semarang cooperation with Islamic banks is larger than conventional banks. The conclusion of this paper is that the financial performance of RSI Sultan Agung Semarang based on the Maqhashid Syariah Concordance approach is good. Suggestions that can be given are to increase cooperation with Islamic banks and reduce cooperation with conventional banks.