Laba yang Tersebunyi: Kajian Empiris pada Entitas Perbankan Syariah
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 infor...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Politeknik Negeri Malang
2022-03-01
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| Series: | Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen |
| Subjects: | |
| Online Access: | https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1430 |
| Summary: | 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.
Abstrak
Laba 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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| ISSN: | 2443-3381 2443-1419 |