STRATEGIC PERFORMANCE MEASUREMENT SYSTEM (SPMS) DI PERBANKAN SYARIAH: IMPLEMENTASI PRINSIP FALSIFIKASI DAN KONSISTENSI KARL POPPER

Abstract

The development of Islamic economics and the establishment of Syariah banking cannot be avoided from debate. Philosopher named Karl Popper in the theory of falsification explains that the truth of the proposition of a science is not determined through verification tests, but efforts to deny the truth. This literature study is intended to explore strategic performance measurement systems in Syariah banking. Information was collected from previously published books, journals and theses. This study finds that Popper's falsification theory can be applied and has good implications in strategic performance measurement systems in Syariah banking management practices. The greater the effort to refute of the theory, the stronger its existence will be.