N.P.R. Martini, M. Sudarma, L. Purwanti, N. Adib
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). © Martini N.P.R., Sudarma M., Purwanti L., Adib N., 2025.
Brawijaya University, East Java, Malang, Indonesia; Warmadewa University, Bali, Denpasar, Indonesia
