Title : Implementation of Islamic Spiritual Capital in Baitul Maal Wat Tamwil Business Practices
Author : Widita Kurniasari
Universitas Airlangga
Item Type : Thesis (Dissertation)
Abstract
The aim of this research is to discover and formulate the implementation and meaning of Islamic Spiritual Capital in the business practices of BMTUGT Sidogiri with mudharabah investment financing agreements to achieve maqashid sharia. Theoretically, the results of this research 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 research uses an Islamic ethnomethodological approach through stages of analysis of indexicality, reflexivity, Islamic contextual action and presentation of common sense knowledge of social structure. The implementation findings and meaning of Islamic Spiritual Capital in daily business practices are explored in harmony with the Koran and hadith. Data collection was carried out through interviews, observations and documentation. The informants in this research were management, employees and business partners of BMT UGT Sidogiri. The research 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 emphasized the importance of implementing Islamic Spiritual Capital which is always based on monotheism, through prayer discipline, time discipline and rule discipline. The management and employees of BMT UGT Sidogiri always uphold the three-a work ethic, namely working hard, working smart and working sincerely. This work ethic involves the body, brain and heart. Islamic Spiritual Capital which is reflected through work motivation is divided into aqidah, worship and muamalah motivation. The employees and management of BMT UGT Sidogiri have a work motivation that is based on the belief that every business activity that is initiated with acts of worship will become a provision for the afterlife. The implementation of Islamic Spiritual Capital in business practices with mudharabah agreements at BMT UGT Sidogiri aims to achieve shared prosperity (maqashid sharia).
Keywords : Islamic Spiritual Capital, Mudharabah Agreement, BMT, Islamic Ethnomethodology, Maqashid Syariah
