BUSINESS PERFORMANCE IN THE PERSPECTIVE OF THE CONCEPT OF RAHMATAN LIL ALAMIN: AN ETHNOMETHODOLOGICAL STUDY

Abstract: This research aims to analyse the relevance of the concept of rahmatan lil alamin in business performance assessment using the interpretive paradigm in the context of ethnomethodology. The research focuses on how social practices, interactions and spiritual values influence business management. The framework included phases of phenomenon selection, data collection through interviews, participatory observation and document analysis, as well as thematic analysis to understand social structures and patterns of meaning in business operations. The results show that the business adopts rahmatan lil alamin values through performance indicators that integrate spiritual, social and financial aspects. The spiritual dimension is realised through strengthening the values of honesty, transparency and exemplary leadership in business management. Socially, the company prioritises a mediation approach based on benefit and justice. Financially, the company allocates revenue to zakat, infaq, sadaqah, and social interests as part of its sustainability strategy. This research contributes to the development of a more comprehensive sharia goal-based performance assessment model, which includes the principles of justice, welfare and sustainability.