PERFORMANCE MEASUREMENT FOR ISLAMIC BANK AND FINANCIAL INSTITUTION
| Main Author: | FIDIANA, FIDIANA |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
A Worldwide IDOSI
, 2016
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| Subjects: | |
| Online Access: |
http://repository.stiesia.ac.id/1496/1/BUNDLE%20OF%20MEJSR%20WEB_opt.pdf http://repository.stiesia.ac.id/1496/ https://www.idosi.org/mejsr/mejsr.htm |
Daftar Isi:
- There are many contemporary discussion of performance measurement, but it has been traditionally means to assess financial goals only soit is not suited to Islamic businesses context. This paper will recommend holistic Islamic performance measurement in completing contemporary techniques. Islamic principles is rich in these precept but there have not been formally applied to measure performance which is covering both wordly and hereafteras welfare. This study seeks to fill the gaps of Islamic measurement for bank and financial institution by exploring shari’a (Islamic legal system) teachings. By deriving from the main (um) as-Sunnah; this study tried to use Islam-Iman-Ihsan trilogy as tool to explain performance. Based on these trilogy, we found layers of Islamic Performance, starting from the most outward level, let say is Islam as representation of profit oriented/individual welfare and then followed by the level of faith or Iman to represent social economic welfare and the last isthe most inward level of Ihsan to figure spiritual welfare. By these measurement, we know that Islam was considering not only individual welfare but also social as well as spiritual welfare in continum so we could balancing our wordly and hereafter welfare.