Analisis Strategic Management Accounting dalam Pengambilan Keputusan Pembiayaan Mudharabah pada Bank Syariah

• Condro Purnomo

  Universita Ahmad Dahlan, Indonesia

  Author

Purpose: This community service initiative aims to support the implementation of the Strategic Management Accounting (SMA) framework at the financing units of partner Islamic banks to improve the quality of mudharabah financing decision-making by focusing on strategic value, risk mitigation, and Sharia compliance.

Design/Methodology: The program was implemented using a Participatory Action Research approach over seven months, involving 35 staff members from credit, risk management, and Sharia compliance departments. Data was collected through initial competency assessments, recording of financing decision logs, standardized questionnaire surveys, observation of the analysis process, and in-depth interviews, and was subsequently analyzed using comparative, descriptive, and thematic methods.

Findings: The intervention successfully increased mastery of SMA tools from 34% to 88%, reduced profit-sharing projection deviations by 27.4%, lowered the potential non-performing financing (NPF) ratio by 18.6%, and accelerated the financing approval cycle by 31%. Staff strategic analysis capacity improved significantly through the integration of value chain mapping and strategic costing.

Practical Implications: A SMA mentoring model contextualized with the mudharabah contract can be adopted by the OJK, DPS, and Islamic bank management as an operational standard for transparent decision-making, based on strategic data, and aligned with risk-sharing principles.

Originality/Value: This study fills a gap in the literature by presenting a strategic management accounting (SMA) framework integrated with Sharia compliance metrics and an empirical impact assessment on mudharabah decisions, demonstrating that the synergy between strategic management accounting and participatory mentoring yields measurable and sustainable transformations in financing governance.

1.Otoritas Jasa Keuangan. (2024). Statistik perbankan syariah Indonesia: Tren pertumbuhan aset dan kinerja operasional 2020–2023. OJK RI.

2.Shank, J. K., & Govindarajan, V. (2021). Strategic cost management: The value chain perspective (Revised ed.). Free Press.

3.Cadez, S., & Guilding, C. (2022). An exploratory investigation of strategic management accounting techniques in financial institutions. Journal of Accounting & Organizational Change, 18(3), 312–330. https://doi.org/10.1108/JAOC-05-2021-0054

4.Al-Matari, E. M., & Al-Swidi, A. K. (2023). Strategic management accounting and decision-making quality in Islamic banks: A participatory implementation study. International Journal of Islamic and Middle Eastern Finance and Management, 16(2), 189–207. https://doi.org/10.1108/IMEFM-02-2022-0089

5.Simmonds, K. (2021). Strategic management accounting: A retrospective and prospective view. Management Accounting Research, 32, 100–118. https://doi.org/10.1016/j.mar.2021.100412

6.Guilding, C., Cravens, K. S., & Tayles, M. (2022). An empirical comparison of strategic management accounting techniques. Accounting & Business Research, 52(4), 411–435. https://doi.org/10.1080/00014788.2021.1987451

7.Hidayat, A., & Pratama, R. D. (2023). Transformasi akuntansi manajemen dalam pengambilan keputusan pembiayaan syariah berbasis risiko strategis. Jurnal Akuntansi dan Keuangan Islam, 11(2), 145–162. https://doi.org/10.29244/jaki.v11i2.14516

8.Kaplan, R. S., & Norton, D. P. (2022). Strategy maps: Converting intangible assets into tangible outcomes (Updated ed.). Harvard Business Review Press.

9.Nurhidayah, R., & Handayani, R. (2024). Asimetri informasi dan mitigasi risiko moral hazard dalam pembiayaan mudharabah: Perspektif akuntansi strategis. Jurnal Keuangan dan Perbankan Syariah, 12(1), 88–105. https://doi.org/10.24853/jkps.v12i1.8810

10.IFSB. (2023). Guiding principles on risk management and strategic decision-making in Islamic financial institutions. Islamic Financial Services Board.

11.Kusumawati, A., & Fauzi, M. (2024). Kesenjangan implementasi SMA di lembaga keuangan syariah: Tinjauan sistematis dan agenda penelitian pengabdian. Bulletin of Indonesian Economic Studies, 60(1), 189–207. https://doi.org/10.1080/00074918.2024.2311456

12.Wulandari, R., & Sari, P. K. (2025). Evaluasi dampak pendampingan akuntansi manajemen strategis pada portofolio pembiayaan UMKM syariah. Jurnal Pengabdian Masyarakat Ekonomi, 9(2), 112–129. https://doi.org/10.32934/jpme.v9i2.1129

13.Prasetyo, B., & Wijaya, A. (2024). Integrating Sharia compliance metrics into strategic management accounting frameworks. Journal of Islamic Accounting and Business Research, 15(4), 654–672. https://doi.org/10.1108/JIABR-01-2024-0012

14.Reason, P., & Bradbury, H. (2023). The Sage handbook of action research: Participative inquiry and practice (3rd ed.). SAGE Publications.

15.Observasi lapangan, catatan log keputusan pembiayaan, dan FGD staf Bank Syariah Mitra, Januari–Maret 2026.

16.Cokins, G. (2022). Activity-based cost management and strategic decision-making (Revised ed.). Wiley.

17.Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2023). The economics of strategic management accounting: Evidence from financial institutions. Management Accounting Research, 38, 100–115. https://doi.org/10.1016/j.mar.2022.100487

18Anderson, S. R., & Kaplan, R. S. (2024). Time-driven strategic costing and decision quality in service organizations. Management Accounting Quarterly, 25(2), 12–24.

19.Wawancara mendalam dengan manajer risiko, analis kredit senior, dan officer kepatuhan syariah Bank Syariah, April–Mei 2026.

20.Asosiasi Bank Umum Syariah Indonesia. (2025). Panduan tata kelola keputusan strategis dan efisiensi pembiayaan syariah 2025–2030. ABUSI Press.

21.Fauzi, M., & Rahmawati, D. (2024). Digital integration of strategic management accounting and credit decision systems. Asian Journal of Accounting Research, 9(2), 88–105. https://doi.org/10.21101/ajar.v9i2.1129

22.OJK. (2024). Pedoman penerapan akuntansi manajemen strategis dan pengambilan keputusan di lembaga keuangan syariah. Otoritas Jasa Keuangan Republik Indonesia.

23.Sari, P. K., & Pratama, R. D. (2026). Longitudinal impact of SMA implementation on portfolio resilience and decision accuracy in Islamic banks. Sustainability, 18(4), 1024–1041. https://doi.org/10.3390/su18041024

24.Bank Indonesia & Kemenkeu. (2025). Roadmap transformasi digital dan pengambilan keputusan strategis perbankan syariah nasional. Republik Indonesia.

25.Adger, W. N., et al. (2023). Organizational learning, decision transparency, and strategic agility in financial institutions. Global Environmental Change, 79, 102–634. https://doi.org/10.1016/j.gloenvcha.2023.102634

26.Putri, A. M., & Surya, D. (2025). Sharia-aligned performance measurement and strategic financing decisions: A mixed-methods study. Journal of Religion and Business Ethics, 8(1), 45–62. https://doi.org/10.1007/s10551-024-05891-2

• PDF