ABSTRACT
This chapter describes two different paradigms in managing organizations. First, the organization is created to win the competition. Second, the organization is created to fulfil the duty as a caliph. The first paradigm is represented by the balanced scorecard (BSC) approach. The second paradigm is explained by the Maslahah Performa (MaP)approach. Initiated by Kaplan and Norton, the BSC is a system for measuring organizational performance from four perspectives: Financial, Customer, Internal Business Process, and Learning and Growth. MaP measures the performance of an organization based on benefits. MaP is developed from meeting individual basic needs (Maslahah daruriyah), namely protection of religion, soul, progeny, intellect, and wealth, to meeting basic organizational needs, namely worship, protection of soul, protection of progeny, protection of intellect, acquisition, and proper use of wealth.
