Laba Yang Tersebunyi: Kajian Empiris Pada Entitas Perbankan Syariah

Basuki Rachmat, Muhamad Muwidha

Abstract


Hidden Profit is the 2005 theory concept of newly tested empirical qualitative in 2020. With service profit chain as a Grand Theory, this study aims to provide a strengthening understanding of hidden profits in activities of PT. Bank Mandiri Syariah (BMS). The results of the study involving 10 informants from the different branch offices in the East Java region showed that the right operating strategy and service delivery system supported by vision, mission and culture of sharia-value-based organizations was proven to be able to realize the service concept that reflects the Hablum Minallah, Hablum Minannas Wa Hablum Minal ‘Alam in the achievement of the blessing of the financial performance of BMS as Allah SWT promised in the Qur'an.

Abstrak

Laba Tersembunyi merupakan konsep teori 2005 yang baru diuji kualitatif empiris pada tahun 2020. Dengan Service Profit Chain sebagai grand theory, penelitian ini bertujuan untuk memberi penguatan pemahaman Laba Tersembunyi pada aktivitas PT. Bank Mandiri Syariah (BMS). Hasil Penelitian dengan melibatkan 10 informan dari kantor cabang yang berbeda di wilayah Jawa Timur menunjukkan, bahwa operating strategy dan service delivery system yang tepat ditunjang visi, misi dan budaya organisasi berbasis nilai-nilai syariah terbukti mampu mewujudkan service concept yang merefleksikan Hablum Minallah, Hablum Minannas Wa Hablum Minal ‘Alam dalam capaian keberkahan kinerja keuangan BMS sebagaimana Allah SWT janjikan dalam Alquran.


Full Text:

PDF

References


Ozili, P.K. Impact of digital finance on financial inclusion and stability. Borsa Istanbul Review. 2018;18:329-40.

doi:10.1016/j.bir.2017.12.003

Trimulato, T. Eksistensi Perbankan Syariah Melalui Dominasi Pembiayaan Profit And Loss Sharing. JPS (Jurnal Perbankan Syariah). 2021;2:29-41.

doi:10.46367/jps.v2i1.287

Amaroh, S. Prinsip Keadilan Sosial Dan Altruisme Dalam Penerapan Sistem Perbankan Syariah. Economica. Jurnal Ekonomi Islam. 2014;5:87-105.

doi:10.21580/economica.2014.5.2.771

Fuentes, S. and Valenzuela-Garcia, H. A Crossroads for Social Entrepreneurship: Profits versus Ethics. Open Journal of Business and Management 2019;7:848-60.

doi: 10.4236/ojbm.2019.72058.

Creswell, J.W. & Creswell, J.D. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches Fifth Edition. Sage Publications, Inc. Thousand Oaks, California. 2018.

Indriantoro, N., & Supomo, B. Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen. Yogyakarta: BPFE. 2013.

Fatchan. Metode Penelitian Kualitatif: 10 Langkah Penelitian Kualitatif Pendekatan Konstruksi dan Fenomenologi. Malang: UM Press. 2013.

Anonim. 2017. Laporan Tahunan PT. Bank Mandiri Syariah Tahun 2017.

Anonim. 2018. Laporan Tahunan PT. Bank Mandiri Syariah Tahun 2018.

Anonim. 2019. Laporan Tahunan PT. Bank Mandiri Syariah Tahun 2019.

Heskett, J.L., Jones, T.O., Loveman, G.W. et al. Putting the service-profit chain to work. Harvard Business Review. 1994;72:164–70.

Heskett, J., Sasser, W. E. Jr., and Schlesinger. L. The Service Profit Chain: How Leading Companies Link Profit and Growth to Loyalty, Satisfaction, and Value. Free Press. New York. 1997.

Heskett, J.L., Jones, T.O., Loveman, G.W. et al. Putting the service-profit chain to work. Harvard Business Review (Best of HBR). 2008;86:118–29.

Anonim. Al-Quran Digital Versi 2.1. Didownload: 15 September 2017 melalui situs http://www.alquran-digital.com. 2004.

Anonim. Kumpulan & Referensi Belajar Hadist. Sotware HaditsWeb 3.0. didownload dan install tanggal: 15 September 2017 melalui situs https://islamdownload.net/124003-download-shahih-bukhari-muslim.html. 2016.




DOI: http://dx.doi.org/10.33795/jraam.v5i3.011

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Member-of:

  

 

    Hasil gambar untuk logo mendeley   

 

Similarity Check Tools:

  

 This work is licensed under: