An Analysis Of Corporate Culture In Supporting The Achievement Of Maqashid Sharia At Pt. Bprs Maslahat Dana Syariah Nusantara
Abstract
ABSTRACT
Corporate culture is a critical factor in shaping organizational behavior and supporting the attainment of Islamic financial institutions' objectives. However, research that specifically examines the relationship between corporate culture and the implementation of maqashid sharia in Islamic Rural Banks (BPRS) remains limited, as most prior studies focus separately on the influence of organizational culture on performance or on measuring maqashid sharia apart from workplace culture. This study aims to analyze the implementation of corporate culture and explore its role in supporting the implementation of maqashid sharia at PT. BPRS Maslahat Dana Syariah Nusantara through four elements of organizational culture: values, beliefs, norms, and shared mindset. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and documentation. Informants were purposively selected, comprising the leader, employees from various divisions, and customers of the institution. Data were analyzed using the Miles and Huberman interactive model through data reduction, data display, and conclusion drawing, with credibility strengthened through source and technique triangulation. The results show that corporate culture at PT. BPRS Maslahat Dana Syariah Nusantara has been internalized through the values of trustworthiness (amanah), honesty, responsibility, and professionalism; the belief that work constitutes worship; norms of discipline and Islamic work ethics; and a shared mindset oriented toward deliberation (musyawarah), prudence, and public benefit (maslahah). These four cultural elements were found to support the achievement of the five dimensions of maqashid sharia, namely hifz ad-din, hifz an-nafs, hifz al-'aql, hifz an-nasl, and hifz al-mal, with the value of trustworthiness emerging as the most dominant element linking organizational culture to the protection of customers' assets (hifz al-mal). The study concludes that corporate culture functions not merely as an organizational management instrument but as a strategic medium for internalizing Islamic values to sustainably achieve the objectives of maqashid sharia in Islamic microfinance institutions.
Keywords: corporate culture, maqashid sharia, Islamic rural bank, Islamic financial institution,
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