How to Measure the Perceived Value of Customer Sharia Hotels in Makassar? N Rahmah 1 , M H Kara 2 , M Bakry 3 , S Said 4 , M Idris 5 Institut Islam Al Mawaddah Warrahmah, Kolaka, Indonesia 1 Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia 2,3,4,5 {nurrahmah.ambas@gmail.com 1 , muslimin_kara@yahoo.co.id 2 , mmr_bakry@yahoo.com 3 , salmahsaid@uin-alauddin.ac.id 4 , munadi_idris@iaialmawar.ac.id 5 } Abstract. This study purposed to identify the dimensions of customer perceived value in sharia hotels. This is measured in seven dimensions consisting of functional value, Islamic value, price value, utilitarian value, aesthetic value, transaction value, and emotional value. This dimension is measured by validity and reliability test, Confirmatory Factor Analysis (CFA), Average Variance Extracted (AVE), and perceived value model test in Structure Equation Modeling (SEM) used AMOS Software. The study shows that the seven dimensions used have strength, and Islamic values are the strongest dimension to measure the customer perceived value. This research is expected to contribute to hotel management based on Sharia as a pioneer of the halal industry. More specifically, this study recommends analyzing the causality of the relationship between satisfaction, loyalty and perceived value in Islamic hotels. Keywords: Perceived Value, Consumer, Sharia Hotels, Measure 1 Introduction Indonesia's tourism industry is expanding exponentially in the world, especially halal tourism. This development is in line with the improvement of many tourists from Muslim countries. They want to spend a vacation abroad. The 2019 Global Muslim Travel Index (GMTI) survey reported that Indonesia received the first rank for the best halal tourist destinations in the world score 78 with Malaysia[1]. In 2019 Indonesia will step up one step, which is obtaining the top position as the center of halal tourism destinations. GMTI 2019 establishes four criteria that are used as a reference for assessments, access, communication, environment, and services (ACES)[1]. Each criterion has three components. Access components include visa requirements, air connectivity, and transport infrastructure. Communication components include outreach, ease of communication, and digital presence. Environment components include safety and culture, visitor arrivals, and enabling climate. Service components include core needs (halal food and prayers), core services (hotels, airports), and unique experiences. These components become a dimension to measure Muslim tourists’ perception in the world. Indonesia has become a halal destination in the world because of the hard work of the Indonesian Ministry of Tourism [2]. Indonesia formed a special agency, namely Acceleration AICIS 2019, October 01-04, Jakarta, Indonesia Copyright © 2020 EAI DOI 10.4108/eai.1-10-2019.2291678