Journal of Economics, Business, and Accountancy Ventura Volume 16, No. 3, December 2013, pages 399 – 408 Accreditation No. 80/DIKTI/Kep/2012 399 BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Anna Marina Sentot Imam Wahjono University of Muhammadiyah Surabaya Universiti Technical Malaysia Malaca E-mail: a_m-rina@yahoo.com; wahjono@utem.edu.my Sutorejo Street 59, Surabaya 60113, East Java, Indonesia ABSTRACT This study aimed to identify business ethics practiced in hospital-based religious values as the basis for designing the vision and mission. Designing was done by discussing business ethics found in this research with the ethical and moral concepts of Islam and Muhammadiyah. This research was conducted at Muhammadiyah hospital. This study used a qualitative approach to the phenomeno- logical analysis techniques to process data collected through in-depth interview, outside observa- tion, and relevant documentation. In-depth interviews carried out ten times for eleven key infor- mants. Focus Group Discussion held twice for twenty-one executive employees. Observation was done for eleven times over a period of six months, including observation and interviews with ten customers. Triangulation process is done by presenting the opinion of prominent figures in Mu- hammadiyah through his writing in several books on the values of Muhammadiyah including basic ideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory of Islamic Business Ethics findings are used to guide the Vision, Mission and then business ethics practiced by the management and employees of Muhammadiyah Hospital. Key words:Islamic Business Ethics, Vision and Mission, Phenomenology. ETIKA BISNIS SEBAGAI DASAR PERANCANGAN VISI MISI RUMAH SAKIT: TEMUAN EMPIRIK DARI RS MUHAMMADIYAH PONOROGO INDONESIA ABSTRAK Penelitian ini mengidentifikasi etika bisnis yang ada di rumah sakit berbasis nilai-nilai agama untuk merancang visi dan misi. Rancangannya dilakukan dengan membahas etika bisnis yang ditemukan dalam penelitian ini dengan konsep moral dan etika. Penelitian ini dilakukan di ru- mah sakit Muhammadiyah. Peneiltian ini menggunakan pendekatan kualitatif dengan analisis fenomenologis untuk memproses data yang dikumpulkan melalui wawancara mendalam, obser- vasi out side, dan dokumentasi yang relevan. Wawancara mendalam dilakukan sepuluh kali pada 11 informan kunci . Kelompok diskusi terfokus diselenggarakan dua kali pada 21 karyawan ek- sekutif. Pengamatan dilakukan selama 11 kali selama enam bulan, termasuk observasi dan wa- wancara dengan 10 pelanggan. Proses Triangulasi dilakukan dengan menghadirkan pendapat tokoh di Muhammadiyah melalui tulisannya pada beberapa buku tentang nilai-nilai Muhamma- diyah termasuk ideologi perjuangan pendiri Muhammadiyah yaitu KH Ahmad Dahlan. Demi- kian pula, teori Etika Bisnis Islam dipakai untuk menentukan Visi, Misi dan juga etika bisnis yang dipraktikkan oleh manajemen dan karyawan Rumah Sakit Muhammadiyah. Kata Kunci: Islamic Business Ethics, Vision and Mission, Phenomenology.