The Concepts of Performance Measurement based on the Purposes of the Hindu Religion

This study attempts to construct the concept of performance measurement using the values of Catur Purusa Artha . The method used as a construction tool is the study of literature and the development of concepts from the values of Hindu religious goals, namely Catur Purusa Artha . This research shows that humans aim to achieve happiness through physical well-being ( sekala ) and inner peace ( niskala ), the antithesis of homo economicus found in performance measurement, which is only dominated by financial performance measurements. The formation of the concept that is formed is a broader and more comprehensive goal and perspective, namely worship of God based on the teachings of goodness ( dharma ), which is aimed at obtaining wealth ( artha ) by controlling desires ( kama ) to achieve a balance of the ultimate goal as the highest goal in the form of happiness ( moksa ).