The Islamic organisation culture is a set of values based on the Qur`an, Sunnah, Ijma and Qiyas which help members of such an organisation understand the meaning of the organisation, the way it operates and other significant matters related to it. The practice of Islamic organisation culture through the Islamic Banking System (SPI) at Bank Islam Malaysia Berhad (BIMB) is a manifestation of the revival of the basics of Islamic values among Islamic banks. Hence, the main questions of this study are: how far do the employees of BIMB understand the Islamic organisation culture? And how do they implement the Islamic Banking System (SPI) in accordance with Sharia’? The main objective of this study is to understand the organisation culture based on the employees’ world view. The second objective is to examine the extent to which these employees understand the organisation culture and the roles they play in doing the banking practice based on Sharia’. The third objective is to examine how far the characteristics and internal interactions of BIMB have assisted in achieving its objective of becoming a banking organisation based on Sharia’. The study was conducted using the qualitative approach that involved structured interviews with 36 informants who are the officers of Sharia’, operations, products and services personnel and also the management group who consist of top management officers. The data analysis was carried out by employing the ATLAS.ti software in order to do the coding based on the taxonomy and the themes which were driven by the data obtained and developed by the researcher herself. The main finding indicates that the meaning of organisation based on the employees’ world view involves the social aspects as well as the aspects of leadership and worship. The second finding shows that the integration between obedience and strategy is an important mechanism in determining the understanding of the organisation culture among the BIMB employees and achieving the goal of Islamic banking practice based on Sharia’. The third finding illustrates that the organisation characteristics and internal interaction of BIMB have assisted in achieving the goal of BIMB of becoming an organisation based on Sharia’. In a nutshell, the study has shown the meaning and understanding of the Islamic organisation culture. In addition, it has also shown that the characteristics and internal interaction at BIMB have contributed to achieving the goal of Islamic banking practice and organisation based on Sharia’. The implication is that there are several aspects such as leadership, product development and innovation as well as services which need to be improved and given ample consideration so that BIMB keeps following the Islamic organisation culture to achieve the goal of Islamic banking according to Sharia’.

Keywords: Sosiologi dan antropologi; budaya organisasi Islam; Sistem Perbankan Islam (SPI); Bank Islam Malaysia Berhad (BIMB); Syariah ekonomi