International Journal of Business and Management Invention ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801X www.ijbmi.org Volume 3 Issue 5ǁ May. 2014ǁ PP.08-16 www.ijbmi.org 8 | Page Phenomenology Study About Performance Meaning At Indonesia Foundation (Case Studies At Wakaf Foundation Of Indonesian Muslim University) Darwis Lannai 1 , Made Sudarma 2 , Gugus Irianto 2 , Unti Ludigdo 2 1 Economics Faculty, Indonesia Muslim University, Makassar, Indonesia 1 Doctoral program of Economics and Business Faculty, Brawijaya University, Malang, Indonesia 2 Economics and Business Faculty, Brawijaya University, Malang, Indonesia ABSTRACT : This study uses interpretive qualitative paradigm to describe relationship between action and meaning. Act refers to some things and does not only find a meaning, but also active and disciplined interpretation. Creative interpretation ensures possibility meaning of actions and messages. Action and meaning interpretation is used to understand foundation performance. Foundations performance assessment should in depth because it is very different from other organizational characteristics. This study results find dakwah (Islamic religious speech) performance meaning in Wakaf Foundation of Indonesia Muslim University. This meaning is composed from various elements, namely : financial, individual, social and spiritual that integrated in amanah (mandate), amaliah (action) science, scientific action and berakhalakul karimah (good morality).Theoretically, this study provides implications about theory and concepts of performance meaning at foundation, that able to secure and strengthen togetherness (congregation) to make distributions of trust/authority (power sharing) fairly, benevolent and responsible and ethical leadership and followership and democratic, so trustful, amaliah science, scientific and berakhlakul karimah come into intact thing within foundation success. KEYWORDS : Dakwah Performance, Finance, Amaliah Science, Scientific Action, berakhlakul karimah I. INTRODUCTION Performance refers to appearance of work. Performance also means job performance, job execution, job attainment, or work. Performance reflects the success of a work that has been achieved (Rival, 2009: 633). Struman (2001) defines that performance is a multidimensional construct that is very complex with many differences in meaning, depending on who is evaluating, how to evaluate and what aspects are evaluated (Struman, 2001). While Jones (2004) says that organization 's performance in research that reveals how much changing the organization to develop its effectiveness. Furthermore Rival (2009) emphasis on performance results of each organization.Struman (2001) considers that performance is organization activities process, while Jones (2004) paid more attention to how organizations can adapt to its environment and Rival (2009) more emphasis on achievement results of organization. Therefore, to interpret performance completely, performance meaning meets the expectations of all elements of three views into a single unit that can not be separated from the process seen, results and organization utilization.Baridwan (2000:1) says that accounting is a service activity to provide quantitative data, especially those that have a financial nature, from economic unity effort that can be used to make economic decisions in choosing alternatives from a situation. Accounting role for organization is to improve performance. Performance in an organization is largely determined by how financial accounting information is used by organization in planning and allocating budget.Performance can not be separated from accounting analysis by performing financial analysis as basis to asses and analyzing company's operation achievements or company performance. Financial ratios are designed to evaluate financial report that contains data about company position and the company's operations in past (Brigham and Houston, 2001: 54). Furthermore Triyuwono (2012 : 154) stated that accounting information understand is derived from accounting numbers with a great influence in decision-making, and in turn, will also affect the formation of social reality. Therefore, accounting information has great role to see company achievements and also able to influence social behavior. In order behavior remain within social rule, performance should address social needs to define performance.Performance in an organization is a very important thing to achieve because all organizations need to evaluate and to plan process to improve performance. Performance implementation system often is done at profit organizations such as private companies and SOEs (State Owned Enterprises) compared with non-profit organization. Implementation of performance