Open AccessSistem Pengukuran Kinerja dan Kinerja Pembiayaan bagi Hasil Perbankan Syariah di Indonesia
Author(s) -
Yudha Trishananto
Publication year - 2016
Publication title -
muqtasid
Language(s) - English
Resource type - Journals
eISSN - 2527-8304
pISSN - 2087-7013
DOI - 10.18326/muqtasid.v7i2.95-116
Subject(s) - operationalization , profit sharing , business , business administration , islamic banking , revenue , islam , profit (economics) , knowledge management , control (management) , principal–agent problem , operations management , accounting , computer science , management , economics , finance , theology , microeconomics , corporate governance , philosophy , epistemology
This study aims to examine the role of Management Control System (MCS),attitude to risk and organizational learning to improve the performance ofprofit and loss of sharing defrayal. MCS concept used in this study is diagnostic, interactive and dynamic performance measurement system (PMS). Performance of defrayal of profit and revenue sharing is operationalized into the quantity and quality of defrayal. This study uses a survey by branches of Islamic banks in Indonesia. A total of 99 questionnaires were returned. It is proven that interactive use of PMS has a positive effect on the attitude towards risk and learning organization. This study shows that the resource-based view further elucidate the role of the PMS improves performance compared with agency theory. Practically, this study demonstrates the role of PMS as a system to control the behavior of managers in improving the performance of Islamic banks profit and loss of sharing defrayal