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This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.