Title: Implementation of Islamic Spiritual Capital in Baitul Maal Wat Tamwil Business Practices
Author: Widita Kurniasari,
Universitas Airlangga
Item Type: Thesis (Dissertation)
Abstract
The purpose of this study is to discover and formulate the implementation and meaning of Islamic Spiritual Capital in the business practices of BMTUGT Sidogiri with the mudharabah investment financing contract to achieve maqashid sharia. Theoretically, the results of this study can enrich the concept of Islamic Spiritual Capital in sharia business practices so that it can be useful for practitioners and researchers of financial institutions. This study uses an Islamic ethnomethodology approach through the stages of indexicality analysis, reflexivity, Islamic contextual action and presentation of common sense knowledge of social structure. The findings of the implementation and meaning of Islamic Spiritual Capital in daily business practices that are explored are aligned with the Qur'an and hadith. Data collection was carried out through interviews, observations, and documentation. Informants in this study were management, employees and business partners of BMT UGT Sidogiri. The results show that BMT UGT Sidogiri as a sharia financial institution has implemented Islamic Spiritual Capital through the principles of Islamic corporate governance, namely shiddiq (integrity), tabliqh (transparency), amanah (accountability) and fathonah (professionalism). BMT UGT Sidogiri also emphasizes the importance of implementing Islamic Spiritual Capital, which is always based on monotheism, through prayer discipline, time discipline, and discipline in rules. The management and employees of BMT UGT Sidogiri always uphold the three-as work ethic: working hard, working smart, and working sincerely. This work ethic involves the body, brain, and heart. Islamic Spiritual Capital, reflected through work motivation, is divided into motivations for faith, worship, and muamalah. BMT UGT Sidogiri employees and management have work motivation based on the belief that every business activity intended as an act of worship will be a provision in the afterlife. The implementation of Islamic Spiritual Capital in business practices with the mudharabah contract at BMT UGT Sidogiri aims to achieve shared prosperity (maqashid syariah).
Keywords: Islamic Spiritual Capital, Mudharabah Contract, BMT, Islamic Ethnomethodology, Maqashid Syariah