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The power of sharing: The case of Sederhana (SA) restaurants in Indonesia

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  • Muhammad Akhyar Adnan

Abstract

This study aims to investigate and describe how the practice of sharing system applied in one of well-known and largest indigenous restaurant chains in Indonesia. The research applies a case study method. It is focused only to a single company with around two hundred branches throughout the country. The data were mainly collected by deep interview and observations. All data are analysed qualitatively. An interactive model as suggested by Miles and Huberman (1994) is adopted. The study found that this company has very distinctive method, not only for its financial matters, but also the operations in general. The operations seem to apply the mixed musharaka and mudharaba principles, although the Islamic term is hardly used, yet the values applied are Islamic in nature. The business model can offer widely that there is another model of business which promises the power of sharing among the participants.

Suggested Citation

  • Muhammad Akhyar Adnan, 2023. "The power of sharing: The case of Sederhana (SA) restaurants in Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 27(1).
    • Handle: RePEc:uii:jaaife:v:27:y:2023:i:1:id:27657
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