Sinergi Amanah dan Tawakal dalam Ketahanan Bisnis Zero-Supervision: Reflesksi Kritis Teori Agensi dan Homo Economicus
DOI:
https://doi.org/10.54259/akua.v5i1.6497Kata Kunci:
Amanah, Tawakal, Zero-Supervision, Value Resilience, Agency CostAbstrak
Penelitian ini mengkaji fenomena bisnis kantin Zero-Supervision di UIN Sunan Kalijaga Yogyakarta yang mampu bertahan meskipun beroperasi tanpa pengawasan formal dan menghadapi potensi kerugian finansial harian. Studi ini bertujuan menganalisis sinergi nilai Amanah dan Tawakal dalam menopang ketahanan bisnis (value resilience) serta merefleksikannya secara kritis terhadap asumsi Teori Agensi dan Homo Economicus. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal melalui wawancara mendalam terhadap 13 informan yang terdiri dari mahasiswa dan pemilik kantin, serta observasi langsung. Hasil penelitian menunjukkan bahwa Amanah yang didorong oleh akuntabilitas spiritual berfungsi sebagai mekanisme kontrol internal yang efektif, sehingga mampu menggantikan pengawasan formal dan menekan biaya keagenan hingga mendekati nol (zero-agency cost). Sementara itu, Tawakal berperan sebagai strategi manajemen risiko berbasis spiritual yang memungkinkan pemilik usaha mentoleransi ketidakpastian dan kerugian finansial tanpa mengorbankan keberlanjutan usaha. Sinergi kedua nilai tersebut membentuk ketahanan bisnis holistik yang tidak hanya berbasis finansial, tetapi juga etika, sosial, dan spiritual. Penelitian ini menegaskan bahwa modal spiritual merupakan fondasi penting dalam keberlanjutan usaha mikro dan memberikan kritik empiris terhadap model ekonomi konvensional yang berorientasi rasional-instrumental semata.
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