Pelampauan Kinerja Keuangan: Pengembangan Model Key Performance Indicator (KPI) Berbasis Syariah melalui Integrasi Budaya Kerja, Balanced Scorecard, dan Maqashid Syariah pada Bank Perekonomian Rakyat Syariah Indonesia
DOI:
https://doi.org/10.69693/ijmst.v4i3.12880Keywords:
Key Performance Indicator, Budaya Kerja, Balanced Scorecard, Maqashid Syariah, Bank Perekonomian Rakyat Syariah, PLS-SEMAbstract
Industri Bank Perekonomian Rakyat Syariah (BPRS) menghadapi tuntutan untuk mengembangkan sistem pengukuran kinerja yang tidak hanya berorientasi pada pencapaian finansial, tetapi juga mampu merefleksikan nilai budaya kerja, strategi organisasi, dan tujuan syariah. Pendekatan Key Performance Indicator (KPI) konvensional cenderung menitikberatkan pada indikator keuangan sehingga belum sepenuhnya menggambarkan keberhasilan organisasi syariah dalam menciptakan keberlanjutan dan kemaslahatan. Penelitian ini bertujuan untuk mengembangkan dan menguji model KPI berbasis syariah melalui integrasi budaya kerja, Balanced Scorecard, dan Maqashid Syariah pada Bank Perekonomian Rakyat Syariah di Indonesia. Penelitian ini memiliki urgensi dalam menyediakan kerangka pengukuran kinerja yang komprehensif untuk mendukung transformasi dan keberlanjutan lembaga keuangan syariah. Data dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak pengolahan data untuk menguji hubungan antar konstruk, validitas model pengukuran, serta pengaruh langsung dan tidak langsung antarvariabel. Hasil penelitian menunjukkan bahwa budaya kerja, keselarasan Balanced Scorecard, dan orientasi Maqashid Syariah berpengaruh positif terhadap efektivitas penerapan KPI berbasis syariah. Selanjutnya, KPI berbasis syariah berkontribusi dalam meningkatkan kinerja organisasi BPRS berkelanjutan. Penelitian ini memberikan implikasi teoritis dengan memperluas kajian manajemen kinerja melalui integrasi perspektif strategis dan nilai Islam. Berbasis praktis, penelitian memberikan rekomendasi bagi manajemen BPRS dalam merancang sistem KPI yang mengukur pencapaian finansial, memperkuat budaya organisasi, tata kelola syariah, dan keberlanjutan institusi.
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