Performance Evaluation of Islamic Healthcare Institutions: A Systematic Review of Sharia Compliance, Governance, and Operational Excellence

  • Tuti Setiatin Universitas Linggabuana PGRI, Sukabumi, Indonesia
  • Apollo Daito Universitas Pancasila, Jakarta, Indonesia
  • Zulkifli Zulkifli Universitas Pancasila, Jakarta, Indonesia

Abstract

The proliferation of sharia-based healthcare institutions has intensified demand for performance evaluation frameworks that reconcile Islamic principles with contemporary management standards. This study undertakes a systematic literature review to identify and synthesise the existing body of knowledge on performance evaluation of Islamic hospitals, examining three interrelated dimensions: sharia compliance, governance, and operational excellence. Following the PRISMA 2020 protocol, forty-five articles drawn from internationally reputed databases covering the period 2016-2025 were analysed. Findings reveal that performance evaluation in Islamic healthcare settings calls for a holistic integration of spiritual and business imperatives. Sharia compliance encompassing ethics-based patient care, Sharia Supervisory Board oversight, and periodic sharia auditing is positively associated with Muslim patient satisfaction. Islamic corporate governance foregrounds dual accountability to stakeholders and to God, operationalised through mechanisms such as Islamic Social Reporting. Operational excellence, measured through efficiency, effectiveness, and service quality indicators, gains distinctiveness when embedded in Islamic values. The Maqasid al-Shariah framework serves as an overarching evaluative lens that ties these three dimensions together. This review contributes a holistic evaluation model and offers practical implications for hospital managers seeking to design sharia-aligned performance measurement systems.

Downloads

Download data is not yet available.

References

Adityani, G., Abdurrouf, M., & Sari, D. W. P. (2020). Tingkat pengetahuan perawat dan pelayanan syariah dalam bidang keperawatan di Rumah Sakit Islam Sultan Agung Semarang. Bima Nursing Journal, 1(2), 89–96. https://doi.org/10.32807/bnj.v1i2.498

Adhikara, M. F. A., Maslichah, Diana, N., & Basjir, M. (2022). Organizational performance in environmental uncertainty on the Indonesian healthcare industry: A path analysis. Academic Journal of Interdisciplinary Studies, 11(2), 365–377. https://doi.org/10.36941/ajis-2022-0058

Adisty, L., Espa, V., & Damayanti, F. (2024). Analysis implementation of green accounting in medical waste management at RSUD dr. Agoesdjam Ketapang. Jurnal Pendidikan Akuntansi dan Keuangan, 12, 179–188.

Agnihotri, A., & Arora, S. (2021). Study of corporate governance in government hospitals: A case study of the emerging market. Corporate Governance and Sustainability Review, 5(1), 8–14. https://doi.org/10.22495/cgsrv5i1p1

Al Rahhaleh, N., Al-khyal, T. A., Daghran Alahmari, A., & Al-Hanawi, M. K. (2023). The financial performance of private hospitals in Saudi Arabia: An investigation into the role of internal control and financial accountability. PLOS ONE, 18(10), e0293011.

Alfonso, M., & Castrillon, G. (2021). The concept of corporate governance. In Corporate Governance (pp. 178–194). Springer.

Ardian, I., Nursalam, Ahsan, Haiya, N. N., & Azizah, I. R. (2023). Investigating the complex relationships between nurses’ work factors, Sharia-based nursing care, and patient satisfaction in an Islamic hospital: A PLS-SEM approach. Belitung Nursing Journal, 9(6), 530–538. https://doi.org/10.33546/bnj.2697

Ashari, M. H. (2023). How is the application of green accounting in public hospitals based on the public hospital classification? International Journal of Integrative Sciences, 2(10), 1571–1586. https://doi.org/10.55927/ijis.v2i10.6508

Ashari, M. H., & Anggoro, Y. (2020). Implementation of green accounting in business sustainability at public hospitals in Malang Raya. International Journal of Multicultural and Multireligious Understanding, 7(10), 391. https://doi.org/10.18415/ijmmu.v7i10.2102

Ashari, M. H., & Anggoro, Y. (2021). The effect of green accounting practices and organizational size in business sustainability of public hospitals. Jurnal Akuntansi, 11(1), 1–15. https://doi.org/10.33369/j.akuntansi.11.1.1-15

Ashari, M. H., Muawanah, U., & Lisa, O. (2022). Determining factors in application of green accounting at public hospitals. International Journal of Humanities Education and Social Sciences, 1(6), 828–842.

Astaginy, N., Arifiani, R., Sapulette, S. G., & Gustini, S. (2023). Green accounting at hospital. Universitas Muhammadiyah Luwuk, 2(3), 330–339.

Astuti, P., & Raharja, S. (2024). Islamic social reporting, intellectual capital, and corporate governance influence on Maqashid Sharia performance. Jurnal Maksipreneur, 13(2), 245–268.

Beauvais, B. M., Pradhan, R., Ramamonjiarivelo, Z., Mileski, M., & Shanmugam, R. (2024). When agency fails: An analysis of the association between hospital agency staffing and quality outcomes. Risk Management and Healthcare Policy, 17, 1361–1372.

Catuogno, S., Arena, C., Saggese, S., & Sarto, F. (2017). Balanced performance measurement in research hospitals. BMC Health Services Research, 17, 1–11.

Chmielewska, M., Stokwiszewski, J., Markowska, J., & Hermanowski, T. (2022). Evaluating organizational performance of public hospitals using the McKinsey 7-S Framework. BMC Health Services Research, 22, 1–20.

Collum, T. H., Menachemi, N., Kilgore, M. L., & Weech-Maldonado, R. (2014). Management involvement on the board of directors and hospital financial performance. Journal of Healthcare Management, 59, 429–445.

Creixans-Tenas, J., Gallardo-Vazquez, D., & Arimany-Serrat, N. (2020). Social responsibility, communication and financial data of hospitals. Sustainability, 12(12), 4857.

Da Silva Andrade, I. L., Ventura da Motta, M. E., Camargo, M. E., dos Santos Dullius, A. I., & Larentis, F. (2022). Perception of stakeholders on organizational performance in a SUS hospital. International Journal for Innovation Education and Research, 10(3), 1–18.

Fauzaania, A., & Eka Anggreny, D. (2020). Factors that associated with GCG to non-medic employee performance at Islamic Hospital Khadijah Palembang. The 1st International Conference on Health, Social, Sciences, and Technology, 42–46.

Hadian, S. A., Rezayatmand, R., & Delavari, S. (2024). Hospital performance evaluation indicators: A scoping review. BMC Health Services Research, 24, 561. https://doi.org/10.1186/s12913-024-10940-1

Harun, S., Ahmad, I., Shafie, S., Choirisa, S. F. F., & Rizkalla, N. (2024). Developing Muslim-friendly hospital practices: Understanding the key drivers. Journal of Islamic Marketing, 15(7), 1790–1825. https://doi.org/10.1108/JIMA-03-2023-0094

Hayati, M., & Sulistiadi, W. (2018). Rumah sakit syariah strategi pemasaran vs syiar. Jurnal Administrasi Rumah Sakit Indonesia, 5(1), 30–36.

He, J., Hu, C., & Lin, C. (2022). Service innovation, inter-organizational trust, and performance in hospital platforms. Frontiers in Public Health, 10, 849584.

Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement. International Business Review, 13(4), 485–502.

Isbahi, M. B., Zuana, M. M. M., & Toha, M. (2024). The Multi-Social Relation of the Cattle Industry in the Plaosan Subdistrict Animal Market of Magetan Regency. Malacca: Journal of Management and Business Development, 1(1), 31–46. https://doi.org/10.69965/malacca.v1i1.51

Kessler, D., & Wygal, W. (2024). Non-profit hospital governance, conduct, and CEO pay. Inquiry, 62, 1–12.

Korneta, P. (2020). Stakeholders and performance management systems of small and medium-sized outpatient clinics. Foundations of Management, 12, 211–222.

Kusmiati, E., & Ungkari, M. D. (2021). Application of Shariah enterprise theory on disclosure of CSR in Sharia banking. El-Qish: Journal of Islamic Economics, 1(2), 89–105.

Ludwig, M., van Merode, F., & Groot, W. (2009). Principal agent relationships and the efficiency of hospitals. The European Journal of Health Economics, 11, 291–304.

Mat, H., Wan Ab Rahaman, W. M. A. F., Shafie, N. B., & Syed Mohamed, S. T. (2021). Intention to choose Syariah compliant hospital: The role of religiosity. Malaysian Journal of Social Sciences and Humanities, 6(8), 501–508.

Murphy, W. H., & Wilson, G. A. (2021). Dynamic capabilities and stakeholder theory explanation of superior performance among award-winning hospitals. International Journal of Healthcare Management, 15(3), 211–219.

Nuryadin, R., Mughni, A., Purba, H. H., Afriyuddin, & Saparina Yuliani, E. N. (2019). Analysis of hospital performance measurement using performance prism method. IOP Conference Series: Materials Science and Engineering, 508, 012106.

Page, M. J., McKenzie, J. E., Bossuyt, P. M., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71.

Pai, D. R., & Park, S. (2025). Has the Pennsylvania Rural Health Model alleviated the financial vulnerability of rural hospitals? Health Care Management Review, 50, 211–220.

Paul, J., & Criado, A. R. (2020). The art of writing literature review. International Business Review, 29(4), 101717.

Purwaningsih, P., Nasronudin, N., Damayanti, N. A., et al. (2023). Development of a hospital-stakeholder collaboration tool. Ethiopian Journal of Health Sciences, 33(6), 1075–1086.

Rimiyati, H., & Susanto. (2021). Sharia hospital management in terms of religion surveillance aspect in Yogyakarta. International Journal of Islamic Business and Economics, 5(1), 45–58.

Rodriguez, R., Svensson, G., & Eriksson, D. (2021). Priorities determining future directions of sustainable development in healthcare business models. Sustainability, 13(11), 6507.

Rusydi, A. R., Palutturi, S., Noor, N. B., & Pasinringi, S. A. (2020). The implementation of GCG at public hospital in Indonesia: A literature review. Enfermeria Clinica, 30, 145–148.

Senhaji, Z., & Fikri, K. (2023). Construction of a multidimensional performance model based on hospital stakeholder perceptions. SHS Web of Conferences, 175, 01013.

Sharif, S. M. (2022). Shariah compliant hospital in Malaysia: The evolution, challenges and way forward. IIUM Press.

Sharma, L., & Goradia, D. (2023). Will your insurance type influence clinical quality outcomes? Production and Operations Management, 32, 2207–2226.

Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.

Sulistiadi, W., Rahayu, S. R., Veruswati, M., & Asyary, A. (2021). Health personnel improvement in the implementation of Shariah’s ethical code of conduct in Tangerang hospital, Indonesia. Journal of Environmental and Public Health, 2022, 3179756.

Susanto, H., Afni Sirait, Handani Maheresmi, & Zuhrohtun. (2024). The role of good corporate governance on hospital performance during COVID-19. Journal of International Conference Proceedings, 6(6), 437–448.

Tian, T., & Deng, D. (2022). Performance evaluation of hospital economic management with clustering algorithm. Journal of Healthcare Engineering, 2022, 1–10.

Tiemann, O., & Schreyogg, J. (2009). Effects of ownership on hospital efficiency in Germany. Business Research, 2, 115–145.

Upadhyay, S., Cochran, R. A., & Opoku-Agyeman, W. (2024). Does hospital-physician integration improve hospital performance? Results from a USA longitudinal study. Hospitals, 1(1), 1–18.

Werimon, S., Supriyantono, A., Wurarah, R. N., & Nugroho, B. (2023). The mediating effect of environmental management accounting on hospital environmental performance. World Journal of Advanced Research and Reviews, 19(3), 86–96.

Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education and Research, 39(1), 93–112.

Yao, S., Ma, S., Shi, L., Wu, F., & Reis, E. (2025). Balancing stakeholder interests: A BSC perspective on performance appraisal in China’s public hospitals. The International Journal of Health Planning and Management, 40(1), 156–178.

Published
2026-06-04
How to Cite
Setiatin, T., Daito, A., & Zulkifli, Z. (2026). Performance Evaluation of Islamic Healthcare Institutions: A Systematic Review of Sharia Compliance, Governance, and Operational Excellence. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 9(2), 13000-13012. https://doi.org/10.31538/iijse.v9i2.9999