Purpose : the paper aim to show, to explore and to validate an implementation and usefulness of social wellbeing construction model (SWCM) under TSR methodology, into governance of budgetary spending of Local Government (LG) in Indonesia. The model is figure out performance budgetary spending as a system. Certain critical success factors (CSF) of the system are to identify as variables. Under TSR perspective, all defined variables must be embedded by knowledge induced-Î¸, a goodness of life based on shariah role. The role is maslahah or social wellbeing.
Objective- objective of the paper is to argue, to establish and to validate a measurement tool namely social wellbeing function under approaching TSR methodology in performance measurement of the spending, as general term. First step is to show how TSR as a tool ormethodology doing measurement. Second step is to re-define SWCM and interpretation of itâs when all variables embedded by knowledge induced-Î¸, which is the Î¸ contains certain criteria of essence of shariah role namely morality, ethical and social value. Thirth step is to figure out the SWCM measurement in holistic and comprehensive. Fourth step is represent the measurement in common form, named as modified balance scorecard.
Design/Methodology/approach â SWCM of TSR is established to re-design of measurement qualitative figure as well quantitative one in each variable to be measured. It is needed to define a set of function in which to follows TSR premises namely, complexity and endogeneity, participatory among agents and wellbeing function. The defininition and condition are established, and each variable had knowledge induced-(Î¸) already. The (Î¸) is knowledged flow, a part of â¦ as topology of knowledge and unified of knowledge under oneness of Allah (Tawhidy).
Findings- SWCM is found out to be similar as the mainstream one in term of empirical purpose and selection of CSF or variable. Futher more SWCM has a greater pictures, a holistic coverage and comprehensive content since it has (Î¸)-valued measurement. It mean in every variable will be defined in completed, a quantity and quality dimension, namely kaffah. Consequently, a dichotomous concept is rejected. It has been unified of qualitative and quantitative figure, materials and immaterial, world and akherat one. The final scoring of performance measurement under SWCM is capturing under final figure as W= â kiXi(Î¸i)
Research limitations/Implicationsâ SWCM measurement is new explotarative research under social science. The main objective is measurement variable in completed figure, unified dimension. It is needed understanding of epistemoloty of TSR framework to apply in all kinds of measurement, such as SWCM measurement of LG budgetary. The implication of SWCM measurement will be great map to do re-design economic tough, which has serious problems in term lack of morality, ethical and social value.
Originality/Value â TSR methodology is mastering by Prof. Choudhury MA. It is agreat conceptual tough and framework to be Islamic Methodology in particular manner and human being as general term. Recently the understanding and implementation of TSR is spread out to be not limited in economic and finance fields only but also in others area of management, as in measurement of SWCM (maslahah).
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