Purpose – Halal industry is one of the most growing industries in the world. It refers to the industry in line with Islamic principles and requirements. The emergence of this industry aims to fulfil the need of Islamic compliance products and services. Surprisingly, the industry has been growing in both muslim and non-muslim countries. Assessing the performance of the industry would be notable to ensure that it obtains its objectives. The proper performance measurement should highlight business perspective and religious aspects. This research aims to explore the current issues and challenges in developing maqashid al-shari’ah- based performance measurement in halal industry. Design/methodology/approach – This is a qualitative research using in depth interviews. This research employs content analysis to interpret and explain the interview result. Interviews were conducted with the experts in maqashid al-shari’ah and Islamic capital markets. Findings –The existence of the concept of maqasid al-shari’ah is to create maslahah for all human being. The development of maqasid al-shari’ah performance measurement for the business is very important. It has only been developed for Islamic financial industry. Unfortunately, it is found that the development of maqasid al-shari’ah performance measurement has not been carried out comprehensively in non-financial industry. The main issue is the absence of the applicable measurements. Therefore, collective decision is required to develop the appropriate measurements. Practical implications – There is a necessity for regulator to produce standards on maqasid al shari’ah-based performance measurement. The government policy plays important role in the the development and implementation of maqasid al-shari’ah-based measurement index. Originality/value – This paper highlights the issue of the development of maqasid alshari’ah-based performance measurement in halal business and commerce which has not much discussed in prior studie