Balanced scorecard recontruction through value of Khalifatullah fil Ardh â€“ Abdullah

Diana Nurindrasari; Iwan Triyuwono; Aji Dedi Mulawarman

doi:10.14414/jebav.v21i2.1481

Authors

Diana Nurindrasari Universitas Brawijaya
Iwan Triyuwono Universitas Brawijaya
Aji Dedi Mulawarman Universitas Brawijaya

DOI:

https://doi.org/10.14414/jebav.v21i2.1481

Keywords:

Balanced scorecard, khalifatullah fil ardh, and abdullah.

Abstract

This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet, Â the reality of a performance is also influenced by non-material aspects such as the existence of God, society, and the environment. Therefore, it shows an imbalance. The reconstruction is done by using the values contained in the qiyam. This research was conducted in two main stages, namely conducting a literature study on the fundamentals and perspectives on the balanced scorecard. Then, the values in the qiyam are synchronized to produce a new balanced scorecard construct. The results of the reconstruction show the goals and perspectives of a more complete and sustainable performance measurement through the basic concepts of responsibility and trust in the dimensions of Khalifatullah fil ard and Abdullah. The performance measurement is intended to fulfill the mandate to God, the universe, and fellow humans. The formulation of performance measurement objectives produces new perspectives: Â human resources, business processes, distribution, environment, and society. The reconstruction of the balanced scorecard contributes to the managerial side of the company in drawing up the company's performance measurement framework. The results of this study can also be used as the development of knowledge in academics, especially accounting and management.

References

Al Albani, M.N. (2007). Ashlu Shifati Shalatin Nabiy - Sifat Shalat Nabi. (Diterjemahkan oleh Abu Zakaria Al-Atsary). (Jilid 3). Jakarta Timur: Griya Ilmu.

Al Ghazali. (1992). Ihya Ulum Al-Din Terjemahan Drs. H.M. Zuhri. (Jilid 4). Semarang: Assy-Syifa.

Al Jawziyyah, I.Q. (1985). Miskar Al Anwar. Miskat Cahaya-cahaya. Bandung: Mizan.

_______________. (2013). Inner Dimensions of The Prayer and Comparison of Differing Experience Between Performing Salah and Listening (to Music). Birmingham: Dar As-Sunnah.

_______________. (2017). Mahabbatullah. Jakarta Timur: Pustaka Al Kautsar.

Al Jazari, I.A. (2011). Ensiklopedia Shalat Panduan Shalat Berdasarkan Rujukan Berbagai Kitab Hadis Klasik. Bandung: Mizan Pustaka.

Alimuddin. (2016). Pengelolaan Bisnis Berbasis Nilai-nilai Islam (Ekonomi dan Bisnis Islam Seri Konsep dan Aplikasi Ekonomi dan Bisnis Islam). Jakarta: Dewan Pengurus Nasional FORDEBI & ADESY - Raja Grafindo Persada.

Capra, F. & Luisi, P.L. (2014). The Systems View of Life A Unified Vision. Cambridge, UK: Cambridge University Press.

Chodjim, A. (2008). Al Fatihah Membuka Mata Batin dengan Surah Pembuka. Jakarta: Serambi Ilmu Semesta.

Cohen, D. (2014). Homo Economicus, The (Lost) Prophet of Modern Times. Cambridge: Polity Press.

Fried, A. (2010). Performance Measurement Systems and Their Relation to Strategic Learning: A Case Study in A Software-Developing Organization. Critical Perspectives on Accounting, 21, 118-133.

Hamka. (1990). Tasawuf Modern. Jakarta: Pustaka Panji Mas.

Iqbal. (2016). Rekonstruksi Pemikiran Religius dalam Islam. Bandung: Mizan.

Jensen, M.C. & Meckling, W.H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.

Kadarova, J., Durkacova, M., & Kalafusova, L. (2014). Balanced Scorecard as An Issue Taught in The Field of Industrial Engineering. Procedia Social and Behavioral Sciences. 143, 174-179.

Kalender, Z.T. & Vayvay, O. (2016). The Fifth Pillar of The Balanced Scorecard: Sustainability. Procedia Social and Behavioral Sciences, 235, 76-83.

Kamayanti, A. (2012). Cinta: Tindakan Berkesadaran Akuntansi (Pendekatan Dialogis dalam Pendidikan Akuntansi). Simposium Nasional Akuntansi XII. Palembang.

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi Pengantar Religiositas Keilmuan. Jakarta Selatan: Yayasan Rumah Peneleh.

Kaplan, R.S. (2009). Conceptual Foundations of The Balanced Scorecard. Handbook of Management of Accounting Research.

Kaplan, R.S. & Norton, D.P. (1992). The Balanced Scorecard Measured That Drive Performance. Harvard Business Review. January/February edition, 71-79.

__________________________. (1996). Using The Balanced Scorecard As A Startegic Management System. Harvard Business Review, January/February edition, 75-85.

_________________________. (2006). Alignment: Using The Balanced Scorecard to Create Corporrate Synergies. Boston : Harvard Business Scholl Press.

Khalili, M. (2006). Berjumpa Allah dalam Salat. Jakarta: Zahra Publishing House.

Lima, E.P., Costa, S.E.G., Angeli., J.J., & Munik, J. (2013). Performance Measurement SystemsL A Consensual Analysis of Their Roles. International Journal Production Economics, 146, 524-542.

Melnyk, S., Bititci, U., Platts, K., Tobias, J.& Andersen, B. (2014). Is Performance Measurement and Management Fit For The Future?. Management Accounting Research, 25, 173-186.

Micheli, P. & Manzoni, J.F. (2010). Strategic Performance Measurement: Benefits, Limitations, and Paradoxes. Long Range Planning, 43(4), 465-476.

Micheli, P. & Mari, L. (2014). The Theory and Practice of Performance Measurement. Management Accounting Research, 25, 147-156.

Muhajir, I. (2018). Menjadi Khalifah Allah yang Memperbaiki. Jakarta: Gramedia.

Mujieb, M.A., Ismail, A., & Syafiâ€™ah. (2009). Ensiklopedia Tasawuf Imam Al Ghazali. Cilandak: Mizan Publika.

Mackay, A. (2005). A Practitionerâ€™s Guide to The Balanced Scorecard. London: The Chartered Institute of Management Accountants.

Neef, D., Siesfeld, G.A., & Cefola, J. (1998). The Economic Impact of Knowledge. Boston: Butterworth â€“Heinemaan.

Pekkanen, P & Niemi, P. (2013). Process Performance Improvement in Justice Organizations Pitfalls of Performance Measurement. International Journal Production Economics, 143, 605-611.

Rohsiswatmo, R. Rafika, S., & Marsubrin, P.M.T. (2014). Prevention and Control of Blood Stream Infection Using The Balanced Scorecard Approach. Acta Medica Indonesiana The Indonesian Journal of Internal Medicine, 46(3), 209-216.

Saqib, M.A.K. (2015). A Guide to Prayer in Islam. Riyadh: Ministry of Islamic Affairs.

Savitz, A.W. & Weber, K. (2014). The Triple Bottom Line. San Francisco : John Wiley & Sons.

Schwart,B. 1987. The Battle for Human Nature: Science, Morality, and Modern Life. New York: Norton & Company.

Senarath, S.A.C.L dan Patabendige, S.S.J. (2015). Balance Scorecard: Translating Corporate Plan into Action A Case Study on University of Kelaniya Sri Lanka. Procedia Social and Behavioral Science, 172, 278-285.

Sheikh, M.S. Al Ghazali: Mysticism, A History of Muslim Philoshy. Diterjemahkan oleh Sharif, M.M. dengan judul Mengenai Konsepsi Al Ghazali Mengenai Jiwa.

Shihab, M.Q. (2011). Tafsir Al Mishbah Pesan, Kesan, dan Keserasian Al Quran. (Vol.1). Ciputat: Lentera Hati.

__________. (2011). Tafsir Al Mishbah Pesan, Kesan, dan Keserasian Al Quran. (Vol.2). Ciputat: Lentera Hati.

__________. (2011). Tafsir Al Mishbah Pesan, Kesan, dan Keserasian Al Quran. (Vol.8). Ciputat: Lentera Hati.

__________. (2011). Tafsir Al Mishbah Pesan, Kesan, dan Keserasian Al Quran. (Vol.9). Ciputat: Lentera Hati.

__________. (2011). Tafsir Al Mishbah Pesan, Kesan, dan Keserasian Al Quran. (Vol.13). Ciputat: Lentera Hati.

Sholikhin, M. (2010). Menyatu Diri dengan Illahi Makrifat Ruhani Syaikh â€˜Abd Al-Qadir Al-Jailani dan Perspektifnya Terhadap Paham Manunggaling Kawula Gusti. Yogyakarta: Narasi.

Simon, H.A. (1979). Model of Thought. New Haven: Yale University Press.

Sitorus, J.H.E. (2015). Membawa Pancasila dalam Suatu Definisi Akuntansi. Jurnal Akuntansi Multiparadigma, 6(2), 254-271.

Smith, A. (1761). Theory of Moral Sentiments (Ed.2). London: Strand & Edinburgh.

Sukoharsono, E.G. (2012). Luca Pacioliâ€™s Response to Accounting Whereabout: An Imaginary Spiritual Dialogue. Jurnal Akuntansi Multiparadigma, 3(3), 457-470.

Susilowati, L. (2017). Tanggung Jawab, Keadilan, dan Kebenaran Akuntansi Syariah. An-Nisbah, 3(2), 295-320.

Suyudi, M. (2013). Konsep Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi â€œSpiritual Performanceâ€. Jurnal Akuntansi Multiparadigma, 3(1), 1-14.

Tasmara, H.T. (2000). Menuju Muslim Kaffah Menggali Potensi Diri. Jakarta: Gema Insani.

Tinker, A.M. Merino, B.D., & Neimark, M.D. 1982. The Normative Origins of Postive Theories Ideology and Accounting Thought. Accounting, Organizational, and Society, 7(2), 167-200.

Triyuwono, I. (2000). Organisasi dan Akuntansi Syariah. Yogyakarta: LkiS.

___________. (2004). The Islamic Perspective on The Construction of Accountig Discipline. Gadjah Mada International Journal of Business, 6(1), 131-149.

___________. (2006). Akuntansi Syariah: Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo Gusti. Pidato Pengukuhan Guru Besar Akuntansi Syariah di Gedung PPI Universitas Brawijaya.

___________. (2013). So, What is Sharia Accounting. Jurnal Ekonomi, Manajemen dan Akuntansi Islam, 1(1), 42-50.

___________. (2014). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290-303.

___________. (2015). Akuntansi Syariah Perspektif, Metodologi, dan Teori (Edisi 2). Depok: PT Rajagrafindo Persada.

___________. (2015). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290-303.

Ukkasyah, S.A. (2015). Ada Apa dengan Khusyuk. Online. https://muslim.or.id/25208-ada-apa-dengan-khusyuk.html. (Diakses pada 10 Juni 2018).

Umar, N. (2016). Makna Spiritual Shalat: Menyelami Hakikat Rukuk. Online. https://www.republika.co.id/berita/koran/dialog-jumat/16/03/18/o47v463-makna-spiritual-shalat-27-menyelami-hakikat-rukuk. (Diakses pada 10 Juni 2018).

Upton, D.R. & Arrington, C.E. (2012). Implicit Racial Prejudice Against African-Americans in Balanced Scorecard Performance Evaluations. Critical Perspectives on Accounting, 23, 281-297.

Walters, J. (2013). Strategic Improvement: A Systems Approach Using The Balanced Scorecard Methodology to Increase Federally Financed Research at The University of Central Florida. University of Central Florida.

Veblen, T. (1899). The Theory of The Leisure Class. Chicago. MacMillan.

Williamson, O.E. (1964). The Economics of Discreationary Behaviour. New York: Prentice-Hall.

______________. (1986). Economic Organization: Firms, Markets, and Policy Control. Hertfordshire: Wheatsheaf Books.

Wilson, D. & Dixon, W. (2012). A History of Homo Economicus The Nature of The Moral in Economy Theory. New York: Routledge.

Yani, A. (2008). 160 Materi Dakwah Pilihan. Jakarta: Al Qalam.

Yunus, M. & Yunus, R. (2013). Rekonsiliasi Manusia Ekonomi Tumaâ€™ninah vs Self-interest. Jakarta: Feliz Book.

Zamecnik, R. & Rajnoha, R. (2015). Business Process Performance Measurement Under Conditions of Business Practice. Procedia Economics and Finance, 26, 742-749.