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All Journal ProBisnis : Jurnal Manajemen Journal of Sharia Economics, Banking and Accounting
RF, Rahayu Dewi Zakiyah
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Management Control System in Islamic Microfinance Institution: A Case Study of BMT Owned by Pesantren in Pamekasan Fitria, Maulidah; RF, Rahayu Dewi Zakiyah; Syaifullah, Moh
ProBisnis : Jurnal Manajemen Vol. 16 No. 5 (2025): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study explores the design and implementation of Management Control Systems (MCS) in Islamic microfinance institutions, focusing on Baitul Maal wat Tamwil (BMT) owned by Islamic boarding schools (pesantren) in Pamekasan. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis to gain insights into how MCS operates in a unique religious and cultural context. The analysis is guided by the Merchant and Van der Stede framework, which categorizes control into results control, action control, personnel control, and cultural control. Findings reveal that BMTs within pesantren emphasize cultural and personnel controls rooted in Islamic values and pesantren traditions, while results and action controls are adapted to balance both financial performance and socio-religious objectives. A unique finding is that employee recruitment often involves performing shalat istikharah (prayer for guidance) by the management or kyai (religious leader) before finalizing hiring decisions, reflecting a deep integration of spiritual values in personnel management. This study contributes to the literature on management control systems by highlighting how religious-based organizations integrate spiritual and economic goals in their management practices. It also provides practical implications for improving governance and accountability in Islamic microfinance institutions.
Faktor-Faktor yang Memengaruhi Niat Melakukan Whistleblowing Pengelola Keuangan BOS Sekolah Menengah RF, Rahayu Dewi Zakiyah
Journal of Sharia Economics, Banking and Accounting Vol 1, No 2: 2024
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v1i2.36

Abstract

Penelitian ini bertujuan untuk menguji teori teori yang sudah dan penelitian terdahulu tentang whistleblowing serta dikaitkan dengan whistlebowing pengelola BOS. Penelitian ini termasuk jenis penelitian studi literatur dengan mencari referensi teori yang relefan dengan kasus atau permasalahan yang ditemukan. Referensi teori yang diperoleh dengan jalan penelitian studi literatur dijadikan sebagai fondasi dasar dan alat utama bagi penelitian. Penelitian ini memberikan implikasi pada literatur dengan mengonfirmasi Teori Prosocial Organizational Behavior, Theory of Planned Behavior, dan konsep Komitmen Organisasi. Hasil penelitian ini mempunyai keterbatasan pada aspek kurang banyaknya literatur yang diambil.
Co-Authors Maulidah Fitria Syaifullah, Moh