Jurnal Ekonomi & Keuangan Islam
Volume 1 No. 1, Januari 2011

HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN PRESTASI PEMBIAYAAN BAGI HASIL: RESOURCE-BASED VIEW

Ataina Hudayati (Universitas Islam Indonesia, Yogyakarta)
Sofiah Md Auzair (Universiti Kebangsaan Malaysia)



Article Info

Publish Date
10 Oct 2017

Abstract

Many Islamic economics as the basic concepts of Islamic banks, but the practice shows that the financing by buying and selling more practiced. The purpose of this study is to see the impact of performance measurement system as a management control system in improving organizational learning. The process of data collected by survey respondents RB field with Sharia and Islamic branches of Islamic banking in Indonesia. By analysis of partial least square, show an interactive performance measurement system is positively associated with organizational learning. This study also found that the quantity and quality of financing for the outcome positively related to achievement of financial and non financial BPRS, but only the quality of financing are related to the achievement of financial and non financial performance of Islamic bank branches.

Copyrights © 2011






Journal Info

Abbrev

JEKI

Publisher

Subject

Economics, Econometrics & Finance

Description

AIMS Jurnal Ekonomi dan Keuangan Islam (JEKI) covers in detail a large number of topics related to Islamic Economics and Islamic Finance, comprising the latest empirical studies, country-specific studies, policy evaluations on Islamic economics and comparative international Islamic finance. This ...