financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2025-29-1-195-203finance-3462Research ArticleОЦЕНКА ФИНАНСОВОЙ ЭФФЕКТИВНОСТИASSESSMENT OF FINANCIA PERFORMANCEКонцепции измерения эффективности, основанные на целях индуистской религииThe Concepts of Performance Measurement based on the Purposes of the Hindu Religionhttps://orcid.org/0009-0007-5350-8923МартиниН. П.Р.MartiniN. P.R.

Ни Путу Риски Мартини — соискатель степени PhD, факультет экономики и бизнеса, Университет Бравиджая; преподаватель, Университет Вармадева

Маланг, Восточная Ява; Денпасар, Бали

Ni Putu Riski Martini — PhD Candidate, Department of Accounting, Faculty of Economics and Business, Brawijaya University; lecturer, Warmadewa University

Malang, East Java; Denpasar, Bali

riskimartini@gmail.comhttps://orcid.org/0009-0000-3251-2690СудармаМ.SudarmaM.

Маде Сударма — PhD, профессор, факультет экономики и бизнеса

Маланг, Восточная Ява

Made Sudarma — PhD, Prof., Department of Accounting, Faculty of Economics and Business

Malang, East Java

made@ub.ac.idhttps://orcid.org/0000-0002-7923-4170ПурвантиЛ.PurwantiL.

Лилик Пурванти — PhD, доцент, факультет экономики и бизнеса

Маланг, Восточная Ява

Lilik Purwanti — PhD, Assoc. Prof., Department of Accounting Profession, Faculty of Economics and Business

Malang, East Java

lilik@ub.ac.idhttps://orcid.org/0000-0002-1190-4051АдибН.AdibN.

Новал Адиб — PhD, доцент, факультет экономики и бизнеса

Маланг, Восточная Ява

Noval Adib —. PhD, Assoc. Prof., Department of Accounting, Faculty of Economics and Business

Malang, East Java

noval@ub.ac.idУниверситет Бравиджая; Университет ВармадеваИндонезияBrawijaya University; Warmadewa UniversityIndonesiaУниверситет БравиджаяИндонезияBrawijaya UniversityIndonesia202506032025291195203Copyright © Мартини Н.П., Сударма М., Пурванти Л., Адиб Н., 20252025Мартини Н.П., Сударма М., Пурванти Л., Адиб Н.Martini N.P., Sudarma M., Purwanti L., Adib N.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/3462

В данном исследовании предпринята попытка построить концепцию измерения эффективности организаций с учетом ценностей Catur Purusa Artha. В качестве инструмента построения использован метод изучения литературы и разработки концепций на основе религиозных целей индуизма, а именно Catur Purusa Artha. Исследование показывает, что человек стремится достичь счастья через физическое благополучие (секала) и внутренний мир (нискала), что является противоположностью homo economicus, который присутствует в измерении эффективности, где доминирует только измерение финансовых показателей. Формируемая концепция имеет более широкую и всеобъемлющую цель и перспективу, а именно — поклонение Богу, основанное на учении о благости (дхарме), которое направлено на получение богатства (артха) путем контроля желаний (кама) для достижения баланса конечной цели как высшей цели в виде счастья (мокшы).

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).

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The authors declare that there are no conflicts of interest present.