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

Ataina Hudayati, Sofiah Md Auzair

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.

Full Text:

PDF

References

Ahmed, Habib. (2002). “Incentive- Compatible Profit-Sharing Contract: a Theo¬retical Treatmentâ€. Dalam Iqbal, M. & Llewellyn.D.T. 2002. Islamic Banking and Finance: New Per¬spective on Profit Sharing and Risk. UK: Edward Elgar.

Al-Omar, Fuad & Abdel-Haq, Mohammed. (1996). Islamic Banking: Theory, Practice & Challenges. Karachi: Oxford University Press.

Al-Qaradawi, Yusuf. (1997). Tipu Daya Halal¬kan Riba. Terjemahan Nik Rahim Nik Wajis. Selangor: As-Syabab Media.

Bashir, Abdel-Hamid M.(1999). “Risk and Profitability Measures in Islamic Banks: The Case of Two Sudanese Banksâ€. Islamic Economic Studies 6(2):1-24.

Beaulieu, P.R. (1994). “Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility. Contemporary Accounting Research 10 (2): 557-585.

Berger, A.N. & DeYoung, R.(1997). “Problem Loans and Cost Efficiency in Commercial Banks. Journal of Banking & Finance 21: 849-870.

Besanko, D. & Thakor, A.V. (1987). †Collateral and Rationing: Sorting Equilibria in Monopolistic and Competitive Credit Marketâ€. Inter¬national Economic Review 28(3): 671-

Bester, H. (1985). “Screening vs. Rationing in Credit Markets with Imperfect Informationâ€. The American Economic Review 75(4):850-855.

Carter, C.R. (2005). “Purchasing Social Respon¬sibility and Firm Performance: The Key Mediating Roles of Organiza¬tional Learning and Supplier Per¬formanceâ€. International Journal of Physical Distribution & Logistics Management 1(35):177-194.

Chapra, M.U. (1985). Towards a Just Mone¬tary System. Leicester: The Islamic Foundation.

Choudhury, Masudul Alam. (1997). Money in Islam: A Study in Islamic Political Economy. London: Routledge.

Duchessi, P., Shawky, H. &Seagle, J.P. (1988). “A Knowledge-Engineered System for Commercial Loan Decisionsâ€.Financial Management, Autumn:57-65.

Fabi, F., Laviola, S. & Reedtz, P.M. (2005). “The New Capital Accord and Banks Lending Decisionâ€. Journal of Finan¬cial Stability 1:501-521.

Foss, N.J. & Klein, P.G. (2005). “The Theory of The Firm and Its Critics: A Stock¬taking and Assessment. CORI Working Paper No. 2005-03. Available at SSRN: http://ssrn.com/abstract=695484

Garcı´a-Morales, V.J. & Francisco J. Llorens-Montes, F.J. (2006).†Antecedents and Consequences of Organizational Innovation and Organizational Learning in Entrepre-neurshipâ€. Industrial Management & Data Systems 106: 21-42.

Grant, R.M. (1991). “The Resource-Based The¬ory of Competitive Advantage: Im¬plications for Strategy Formulationâ€. California Management Review 33(3): 114-135.

Hassan, M. Kabir. & Bashir, Abdel-Hamid. (2003). “Determinants of Islamic Banking Profitabilityâ€. International Seminar on Islamic Wealth Creation. University of Durham, 7th-9th July, 2003.

Henri, J.F. (2006). “Management Control System and Strategy: A Resource-Based Perspectiveâ€. Accounting Organizations and Society 31: 529-558.

Hoque. Z. (2004). “A Contingency Model of The Association between Strategy, Environmental Uncertainty and Performance Measurement: Impact on Organizational Performance†International Business Review 13:485–502.

Hulland, J. (1999). “Use of Partial Least Squares in Strategic Management Research: A Review of Four Recent Studiesâ€. Strategic Management Journal, 20: 195-204.

Iqbal, Z. & Mirakhor, A. (2002).†Development of Islamic Financial Institutions and Challenges a Headâ€, In Archer, S. & Karim, R. (eds), Islamic, Growth and Innovation. London: Euromoney.

Iqbal, Z. & Mirakhor, A. 2007. An Introduction to Islamic Finance: Theory and Practice. Singapore: John Wiley & Sons.

Lewis,M.K. & Algaoud, L.M. (2001). Islamic Banking. UK: Edward Elgar Publishing Limited.

Lin, P.W.S. & Mei, A, K.C. (2006). “The Internal Performance Measures of Bank Lendings: A Value- Added Approach. Benchmarking An International Journal 13(3):272-289.

McNamara, C., Baxter, J., Chua, W.F. (2004). “Making and Managing Organizational Knowledge. Management Accounting Research, 15: 53-76.

Muhammad. (2005). “Permasalahan Agency Dalam Pembiayaan Mudarabah Pada Bank Syariah di Indonesiaâ€. International Seminar on Islamic Economics as a Solution, Medan 18-19 September: 312-337.

Nienhaus, V. (1983). “Profitability of Islamic PLS Banks Competing with Interest Banks: Problem and Prospectâ€. J. Res. Islamic Econ 1(1): 31-37.

Panayides, P.M. (2007). “The Impact of Organizational Learning on Relationship Orientation, Logistic Service Effectiveness and Performanceâ€. Industrial Marketing Management 36:68-80.

Saiful Azhar Rosly & Mohd Afandi Abu Bakar. (2003). “Performance of Islamic and Mainstream Banks in Malaysiaâ€. International Journal of Social Economics 30(12): 1249-1265.

Saiful Azhar Rosly. (2005).†Critical Issue on Islamic Banking and Financial Marketsâ€. Dinamas Publishing, Kuala Lumpur, Malaysia.

Samad, Abdus & Hassan, Kabir. (1999).†The Performance of Malaysian Islamic Bank during 1984-1997: an Exploratory Study. International Journal of Islamic Financial Service 1(3).

Sarker, Md. Abdul Awwal. (1999). “Islamic Business Contracts, Agency Problems and The Theory of Islamic Firmâ€. International Journal of Islamic Financial Services 1(2).

Senge, P. M. (1990). The fifth discipline: The art and practice of learning organisation. New York: Currency Doubleday.

Siddiqi, Muhammad Nejatullah. (1983). Issues in Islamic Banking: Selected Papers. UK: The Islamic Foundation.

Simons, R. (1990). “The Role of Management Control Systems in Creating Competitive Advantage: New Perspectiveâ€. Accounting, Organizations and Society 15: 127-143.

Simons, R. (1994). How New Top Managers Use Control Systems as Levers of Strategic Renewalâ€. Strategic Management Journal 15: 169-189.

Simons, R. (1995). “Control in An Age of Empowermentâ€. Harvard Business Review 67(2):80-88.

Tag El-Din, Seif. I. (2003). “Towards an Optimal Risk Management Tool for Profit Sharing Financeâ€. International Seminar on Islamic Wealth Creation. University of Durham, 7-9 Juli, 2003.

Wernerfelt, B. (1984). “A Resource-Based View of The Firmâ€. Strategic Management Journal 5: 171-180.

Zimmerman, J.L. (2003). 4th ed. Accounting for decision making and control. New York: McGraw-Hill.

Refbacks

  • There are currently no refbacks.


Jurnal Ekonomi & Keuangan Islam (JEKI)
ISSN 2088-9968
Published by:
Center for Assessment and Development of Islamic Economics (P3EI), Faculty of Economics, Universitas Islam Indonesia, Indonesia.

Creative Commons License
JEKI by http://journal.uii.ac.id/JEKI/ is licensed under a Creative Commons Attribution 4.0 International License.