Abstract

This study aims to propose a new concept by developing Profit Distribution Management (PDM) and Al-Adl values ​​sourced from the Holy Qur’an and Hadith. The concept of Al-Adl Profit Distribution Management (APDM) is the result of a synthesis of the Islamic values ​​of Al Adl, the concept of profit, and profit distribution management. This concept is motivated by the phenomenon that Islamic banks do not actually do profit distribution, but still refer to conventional bank interest rates. This study will provide an in-depth and comprehensive understanding of the funding performance of Islamic Rural Bank (BPRS) with the concept of Al-Adl approach. This study is expected to produce a new concept along with its measurement scale. This new concept still needs to be tested for the validity of each dimension, which can then be tested empirically. The development of this concept should be tested in the Islamic banking industry so that Al Adl values are able to have an impact on mutual interests and welfare in organizational life so that the society’s welfare is achieved.