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All Journal Journal of Islamic Management Jurnal Kajian Dan Penalaran Ilmu Manajemen Journal of Islamic Economic and Law (JIEL)
Kheriah Kheriah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Journal : Journal of Islamic Management

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Pengaruh Penerapan Sistem Bagi Hasil Syariah terhadap Kinerja Koperasi Berbasis Balanced Scorecard dengan Komitmen Organisasi sebagai Variabel Moderasi Zulkarnaini, Zulkarnaini; Lakharis Inuzula; Zulfikar Zulfikar; Kheriah Kheriah; Julia Alfianti; Mariana Mariana
Journal of Islamic Management Vol. 5 No. 2 (2025): July
Publisher : Program Studi Manajemen Dakwah Fakultas Dakwah dan Komunikasi UIN Sunan Ampel Surabaya, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jim.v2i2.2004

Abstract

This study investigates the implementation of cooperative performance measurement using the Balanced Scorecard (BSC) framework, with a specific focus on the influence of the Sharia-based profit-sharing system and the moderating role of organizational commitment. Drawing on a sample of 33 Sharia-based cooperatives in Lhokseumawe, the study employs multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed model. The findings reveal a significant positive impact of the Sharia-based profit-sharing system on BSC-based performance (path coefficient = 0.573; p < 0.001), as well as a strong influence of organizational commitment (path coefficient = 0.568; p < 0.001). Notably, the interaction effect between profit-sharing and organizational commitment is also significant (path coefficient = 0.107; p = 0.004), indicating that high organizational commitment enhances the effectiveness of Sharia-compliant systems in driving BSC performance. This research contributes to the limited body of literature that integrates Islamic financial principles with strategic performance frameworks, offering a novel perspective on how religious-based financial systems can be synergized with modern management tools to improve cooperative performance.
Co-Authors Dilla Ramadani Gebriuna Apriyani Hamdani . Julia Alfianti LAKHARIS INUZULA Mariana Mariana Mariana Mariana Nurwijayanti Wijaya, Indra Zulfikar Zulfikar