There are two concepts of business processing, conventional and sharia. Commonly, the differences between conventional and sharia business process are the purpose and its implementation.
In the implementation,
Sharia business process put forward the Islamic values and its main purpose is
not to maximize profits but it’s for the benefits of every Muslims. Moreover,
sharia business process also applying divinity concept with the
balances of the world and hereafter.
Some several
characteristics that distinguish sharia and conventional:
- Always Rests In ruhiyah values. Ruhiyah value is
every man's awareness of his existence as a creature must always be in
contact with Allah in the form of obedience in every breath of his life.
There are at least three aspects of this ruhiyah value must be realized:
(1) concept, (2) system enacted, (3) Actors (personnel).
- Has Understanding the Business Halal and Haram. An Islamic
businessman demanded to know true facts (tahqiqul manath) the Sahih business
practices and wrong. Besides also have to understand the fundamentals that
made legal texts (tahqiqul hukmi).
- True In Syar'iy in Implementation. The
point at issue is no agreement between theory and practice, between what
has been understood and enforced. So the judgment is not merely a material
profit and loss.
- In the results-oriented world and the Hereafter.
Business would be done to get the maximum benefit in the form of many
treasures, and it is justified in Islam. Because in doing business is to
gain material benefits (qimah madiyah). In this context the results
obtained, is owned and perceived, is such a treasure.
- However, a pious Muslim who would not only be that life
orientation. But more than that. That eternal happiness in yaumil
akhir. Therefore. To get it, he must make the business he was doing it
as a field, and a reward of worship before God. It is realized if the
business or whatever we did was based on his order that the Islamic
sharia.
If all the above is owned by a Muslim
businessman, surely he would be able to combine the reality with ukhrowi worldly
business, thus providing benefits to life in this world and the hereafter.
Finally, be rich with which we can worship at a higher level.
ISLAMIC BANKING
Application of Balanced
Scorecard for Islamic Banking:
Balanced Scorecard is a
management system contemporary can be applied in all forms of organizations,
both oriented organization profit and nonprofit organizations. Balanced
Scorecard (BSC) as a measure performance factors into account financial and
non-financial services to modified to adjust where the BSC will be applied.
Factors non financial include customer perspective, business process perspective
and the perspective of learning and growth.
In the context of
Islamic banking, the application-based management system BSC can be used as a
performance measurement system that is will continue to monitor the successful
implementation of corporate strategy and measure the performance of companies
in a comprehensive and balanced so that the performance company at any time it
can be seen clearly. In performance measurement Islamic banks, BSC applied
based on the following benchmark.
1. Financial perspective
Application of balanced
scorecard to measure the financial performance of banks Sharia remains a
concern, because it is a financial measure outline of the economic consequences
that occur, caused by the economic decisions taken. Financial performance
measures to be used are:
a. Return on Assets (ROA)
That is the
percentage of net income compared to total assets of the company reached company.
The increase or decrease in ROA from one accounting period to the next
accounting period can be used as benchmarks for growth corporate earnings.
b. Net margin (profit
after tax)
An indicator to
determine the rate of growth in bank earnings Sharia from period to period.
c. Revenue mix
That saw revenue
from various sources from which revenue obtained, such as from a wide range of
products or customers.
This size is to measure
the performance of a wide range of existing products and each customer segment.
2. Customer perspective
To measure the
performance of the customer perspective in business competition, can be used
appropriate calculations, namely;
a. Levels of customer
satisfaction
This measure can
be determined through periodic surveys to customers and quality of service.
b. Market share
The market share
is calculated from the magnitude of the market or the number of clients
successfully controlled by Islamic banks compared to the total market or the
number of potential customers in the business of Islamic banking in Indonesia.
c. Customer retention
Benchmarks to
measure the bank's ability to maintain old customers.
d. Customer acquisition
Benchmarks to
measure the ability to obtain new customers.
3. Internal Business
Perspective
This perspective has two
strategic objectives, namely;
a. Developing new
products is reliable.
This strategic benchmark
is the new product revenue and product development cycle
b. Increasing use of
information technology and cooperation with the third. In this strategic
objective that the benchmark is the level of service errors, processing time,
the use of IT and the agreement with third party.
c. Learning and Growth
Perspective
There are two strategic
objectives in the perspective of learning and growth, namely:
1) Increase the level of
professionalism of employees using employee satisfaction and employee
development compared with skills development plan as a benchmark.
2) Increase surveillance
and obey the rules of the culture. in the target
This strategic benchmark
is used as an index of compliance personnel.
source:
Jurnal Ekonomi Islam, Cahyo Halim Istiqlal:
Penilaian Kinerja Perbankan Syariah dengan Metode Balanced Scorecard
Suud Fuadi, Ekonomi Dan Bisnis Syariah (2008)
M.
Ridwan, Berbisnis dengan Etika Syari’ah,
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selesaikan dulu perbaikan tugas pertama. tambahkan referensi lain. belum ada kajian dari jurnal penelitian terkini.
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