Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 5, No 3 (2022)

Laba Yang Tersebunyi: Kajian Empiris Pada Entitas Perbankan Syariah

Basuki Rachmat (Politeknik Negeri Malang)
Muhamad Muwidha (Politeknik Negeri Malang)



Article Info

Publish Date
31 Mar 2022

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.AbstrakLaba 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.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...