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Integration of Islamic Values Into Balanced Scorecard As A Strategic Management System at A Sharia Hospital Hidayah, Nur; Arlina Dewi; Gofur Ahmad; Suhendar Sulaeman
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 2 (2024): JABM, Vol. 10 No. 2, Mei 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.2.351

Abstract

Background: A Sharia Hospital in Central Java of Indonesia had previously used a balanced scorecard (BSC) to assess hospital performance. However, BSC has not been integrated into the hospital's strategic management process. Purpose: This study aims to develop a Sharia Hospital’s strategic plan by adopting a BSC integrated into Islamic values. Design/methodology/approach: A qualitative study was conducted involving a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis with 10 respondents and focus group discussions with 11 strategic planning teams.Findings/Result: The results indicate that the hospital has completed several stages of developing a strategic plan, including defining the hospital's vision and mission, conducting a SWOT analysis, and formulating strategic objectives. Moreover, BSC has been implemented into the hospital's strategic planning process, particularly in formulating strategic objectives aligned with Islamic values. This reveals that the BSC has been integrated into the hospital’s strategic management process.Conclusion: The result of this study provides a reference for a Sharia Hospital to adopt BSC aligned with Islamic values in the preparation of a hospital strategic plan. By integrating Islamic values into BSC, the hospital can formulate and implement strategies and evaluate the hospital's performance more comprehensively and measurable, covering financial and non-financial performance while promoting Islamic values.Originality/value (State of the art): Developing a strategic plan using the BSC is commonly conducted, but integrating Islamic values into the BSC perspective is still relatively uncommon. Hence, this study contributes significantly to hospital strategic management practices, particularly in Sharia hospitals. Keywords: balanced scorecard, hospital management, Islamic values, sharia hospital, strategic management
DEVELOPMENT OF DYNAMIC CAPABILITY AS A STRATEGY TO IMPROVE ORGANIZATIONAL ECONOMIC PERFORMANCE IN THE ERA OF DIGITAL DISRUPTION Susan Kristinawati; Gofur Ahmad; M. Irfan Tarmizi; Yatimin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.742

Abstract

Digital disruption requires organizations to adapt quickly and sustainably in order to maintain economic performance. This research aims to analyze the influence of dynamic capability on organizational economic performance in the era of digital disruption. The study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Data was collected through questionnaires from 150 respondents from organizations that have adopted digital technology. Dynamic capability is measured through three dimensions, namely sensing, seizing, and transforming, while organizational economic performance is measured based on profitability, growth, and efficiency. The results of the SEM-PLS analysis show that all dimensions of dynamic capability have a positive and significant effect on the economic performance of the organization. The transforming dimension has the most dominant influence over sensing and seizing. The value of the determination coefficient (R²) of 0.58 indicates that dynamic capability is able to explain 58% of the variation in the organization's economic performance. These findings confirm that the development of dynamic capabilities is an important strategy in improving organizational economic performance in the era of digital disruption.
CHARACTER EDUCATION MANAGEMENT AT THE MUHAMMADIYAH MODERN BOARDING SCHOOL MUHAMMADIYAH BOARDING SCHOOL YOGYAKARTA FOR IMPROVING STUDENT ACHIEVEMENT Nurdin; Gofur Ahmad; Rabiatul Adawiyah
International Journal of Teaching and Learning Vol. 3 No. 9 (2026): International Journal of Teaching and Learning (INJOTEL)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20149817

Abstract

This study aims to conduct an in-depth analysis of the implementation of character education management at the Muhammadiyah Modern Boarding School (PPM MBS) Yogyakarta to improve student achievement. Character education is understood as an integrative process that internalises the six values upheld by PPM MBS Yogyakarta—sincerity, honesty, discipline, kinship, togetherness, and independence—through a boarding school-based education system. This study employs a qualitative approach with a case study design. The research subjects included the head of the senior high school, the deputy head for boarding school affairs, the head of the boarding school department, the discipline officer, the IPM (Islamic Student Association) mentor officer, the language officer, the tahfiz  and worship officer, the head of the boarding school section (   ), senior high school teachers, students, and parents. Data collection techniques involved in-depth interviews, participatory observation, and document analysis. Data analysis utilised an interactive model comprising data reduction, data presentation, and drawing conclusions, with triangulation of sources and methods to ensure data validity. The research findings indicate that character education management in boarding schools is implemented in an integrated manner through the formal curriculum, boarding life guidance, the cultivation of religious practices, the exemplary conduct of educators, and school culture. The implementation of this character education not only contributes to the formation of students’ personalities and attitudes but also has a positive impact on the improvement of academic and non-academic achievements. Key supporting factors include the boarding school system, the exemplary conduct of educators, and the religious environment. Meanwhile, inhibiting factors stem from the heterogeneity of students’ backgrounds and limitations in initial adaptation. This study produced an operational model of boarding school-based character education at senior secondary level that is practical and sustainable.