Media Riset Bisnis Manajemen Akuntansi
Vol 2, No 1 (2026): Media Riset Bisnis Manajemen Akuntansi

SINERGI EFISIENSI DAN ETIKA: MEMBANGUN KERANGKA KERJA OPERASIONAL BERBASIS LEAN DAN MAQASHID SYARIAH

Jazlynne Attia Pradnya Ubaedi (Universitas Muhammadiyah Jakarta)
Hanif Yasir (Universitas Muhammadiyah Jakarta)
Ilham Syuhada Amaanullah (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
19 Jan 2026

Abstract

This conceptual paper addresses the critical gap between the global demand for operational efficiency and the increasing need for value-based, ethically guided business practices, particularly within the context of the Indonesian Halal industry. The study aims to formulate a integrating Lean Management principles with the goals of Maqashid Syariah. Employing a theoretical synthesis method based on an analytical review of Indonesian scholarly literature published between 2021 and 2025, the research establishes a robust conceptual synergy. The findings demonstrate that Lean methodologies serve as the precise operational mechanism for achieving the ethical objectives of Syariah. Specifically, the elimination of waste (Muda) directly supports Hifz al-Mal (protection of wealth) by preventing Tabzir (extravagance), while the Lean philosophy of Respect for People aligns with Hifz al-Nafs (protection of life/welfare). Furthermore, the core principle of continuous improvement (Kaizen) finds its spiritual anchor in the Islamic ethos of Ihsan and Itqan (professional excellence). This framework posits that Maqashid Syariah must function as the comprehensive governance pillar guiding all operational decisions, ensuring that efficiency efforts lead to widespread Maslahah (public welfare). The primary contribution is a sustainable, ethical model of Operational Excellence that necessitates a new system of measurement, the Maslahah Index, to track both economic productivity and moral accountability.Keywords : Lean Management, Maqashid Syariah, Operational Excellence, Maslahah, Kaizen, Hifz al-Mal, Conceptual Framework

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Journal Info

Abbrev

mrbima

Publisher

Subject

Description

Media Riset Bisnis Manajemen Akuntansi (MRBIMA) mempubikasikan artikel dengan tema yang terkait dengan bidang bisnis, manajemen, akuntansi, dan ekonomi, meliputi namun tidak terbatas pada: Bisnis (Kewirausahaan, Komunikasi Bisnis) Manajemen (Keuangan, Sumber Daya Manusia, Pemasaran, Operasional, ...