📅 18 June 2025
DOI: 10.58192/ebismen.v4i2.3586
Analisis Penerapan Blue Ocean Strategy Pada Koperasi LKMS BTM Artha Surya Dalam Menghadapi Persaingan Bisnis
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Universitas Maritim AMNI
📄 Abstract
Islamic microfinance institutions (IMFIs) in Indonesia have experienced notable progress in line with the growing public interest in Islamic economic principles. However, the competition between Islamic and conventional microfinance sectors is becoming increasingly intense. The LKMS BTM Artha Surya Cooperative, located in Tegal Regency, is currently facing pressure due to this competitive environment and must formulate an effective strategy to sustain and grow its business. This study aims to formulate a strategy using the Blue Ocean Strategy framework as an alternative to overcoming business rivalry. A qualitative approach was employed, gathering primary data through interviews and field observations at BTM Artha Surya Tegal, supported by secondary sources from relevant literature. The findings reveal that BTM Artha Surya has undergone transformation into Baitul Tanwil Muhammadiyah (BTM) Artha Surya and now provides various Sharia-compliant financing services. This research further elaborates on the murabahah financing process, including the recognition, measurement, and disclosure practices implemented in the financial statements of BTM Artha Surya Tegal.
🔖 Keywords
#Blue Ocean Strategy; Murabahah Financing; Financial Statement Disclosure
ℹ️ Informasi Publikasi
Tanggal Publikasi
18 June 2025
Volume / Nomor / Tahun
Volume 4, Nomor 2, Tahun 2025
📝 HOW TO CITE
Jinan, M Ghilman Nur; Ulya, Putri Adibah; OktalianSyah, Resti Kusumawati; Shafrani, Yoiz Shafwa, "Analisis Penerapan Blue Ocean Strategy Pada Koperasi LKMS BTM Artha Surya Dalam Menghadapi Persaingan Bisnis," Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN), vol. 4, no. 2, Jun. 2025.
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