Etika Bisnis Islam : Implementasi pada Perbankan Syariah

Authors

  • Suhendi Suhendi UIN Sunan Gunung Djati Bandung, Indonesia
  • Neng Reni Anggia Damayanti UIN Sunan Gunung Djati Bandung, Indonesia
  • Nurul Izzah Ravelina UIN Sunan Gunung Djati Bandung, Indonesia

DOI:

https://doi.org/10.31004/jptam.v7i3.11680

Keywords:

Etika Bisnis Islam, Perbankan Syariah

Abstract

Perkembangan perbankan syariah sebagai alternatif perbankan konvensional dilatarbelakangi oleh kritik terhadap praktik riba, judi, ketidakpastian, dan kebatilan dalam perbankan konvensional. Tujuan utama dari penelitian ini adalah untuk mengawasi pelaksanaan etika bisnis Islam dalam sektor perbankan syariah, mendeteksi hambatan yang mungkin timbul, dan menyarankan langkah-langkah perbaikan. Sangatlah penting untuk menekankan bahwa kepatuhan terhadap etika bisnis Islam merupakan persyaratan penting bagi kelangsungan jangka panjang operasi perbankan Islam. Lembaga internasional seperti AAOIFI, IDB, dan lembaga nasional seperti DSN berperan penting dalam memastikan pematuhan terhadap prinsip etika bisnis Islam. Dewan pengawas syariah memiliki peran penting dalam memastikan bank mematuhi prinsip syariah dalam transaksi dan aktivitas mereka. Oleh karena itu, penelitian ini sangat relevan untuk mendukung keberlanjutan industri perbankan syariah dalam menghadapi tantangan dalam menjaga keseimbangan antara prinsip syariah dan kerangka hukum bisnis yang berlaku.

References

Archer S, Karim RAA. (2007) Corporate Governance for Banks. In: Archer S, Karim RAA (Eds.)Islamic Finance: The Regulatory Challenge. United States: John Wiley & Sons

Arifin, Zainul. (2002) Dasar-dasar Manajemen Bank Syariah. Jakarta: Alvabet

BAPPENAS (2016) Masterplan Arsitektur Indonesia Keuangan Syariah. E-book

Chryssides GD, and Kaler JH. (1993) An Introduction to Business Ethics. London: Chapman and Hall

Donaldson T. (1982). Constructing a Social Contract for Business. In: Donaldson T. (Ed.) Corporations and Morality.Englewood Cliffs: Prentice-Hall

Duska RF, and Clarke JJ. (2002) Ethical Issues in Financial Services. In: Bowie NE. (Ed.) The Blackwell Guide to Business Ethics. Blackwell: Oxford.

Farook S, Hassan MK, Lanis R. (2011) “Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks”. Journal of Islamic Accounting and Business Research, 2(2):114–141.

Fuad, Mahsun. (2004) Hukum Islam Indonesia Dari Nalar Partisipatoris Hingga Emansipatoris. Yogyakarta: LkiS, Halaman 56

Gilani H. (2015) “Exploring The Ethical Aspects Of Islamic Banking”. International Journal of Islamic and Middle Eastern Finance and Management, vol. 8, issue 1 (2015) pp. 85-98

Grace D, and Cohen S. (1995) Business Ethics. Melbourne: Oxford University Press

Grais, Wafik and Pellegrini, Matteo. (2006) “Corporate Governance and Shariah Compliance in Institutions Offering Islamic Financial Services”. World Bank Policy Research Working Paper, 4054, November.

Guza, Afnil (2008) Himpunan Undang- undang Perbankan Republik Indonesia, UU RI Nomor 21 Tahun 2008 Perbankan Syariah, UU RI nomor 10 Tahun 1998 Perbankan, UU RI Nomor 3 Tahun 2004 Bank Indonesia. Jakarta: Asa Mandiri

Haniffa, Oszaini; and Hudaib, Mohammad (2007) “Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports”. Journal of Business Ethics,76:97–116.

http://www.sebi.ac.id/index.php?option=o m_content&task=view&id=259&Ite mid=46

Jones I, and Pollitt M. (1998) Introduction. In: Jones I, Pollitt M. (Ed.) The Role of Business Ethics in Economic Performance. London: MacMillan Press

Khan, Feisal. (2010) “How “Islamic” is Islamic Banking?” Journal of Economic Behavior & Organization, Dec2010, Vol. 76 Issue 3, p805-820. 16p.

Lewis MK, Algaoud ML. (2001) Islamic Banking. United States: Elgar Monographs

Murphy, Michael E. (2011) Assuring Responsible Risk Management in Banking: The Corporate Governance Dimension, 36 Del. J. Corp. L. 121, 135-136

Musa, Muhammad Adli. (2015) “Islamic Business Ethics And Finance: An

Exploratory Study of Islamic Banks In Malaysia, Developing Inclusive and Sustainable Economic and Financial Systems”. Ethics, Governance and Regulation in Islamic Finance, Volume 4.

Nakajima C, Rider BAK. (2007) Corporate Governance and Supervision: Basel Pillar 2. In: Archer S, Karim RAA (Eds.) Islamic Finance: The Regulatory Challenge. United States: John Wiley & Sons.

Naqvi SNH. (1981) Ethics and Economics- An Islamic Synthesis. Leicester: The Islamic Foundation.

Nienhaus, Volker. (2011) “Islamic Finance Ethics and Syari’ah Law in the Aftermath of The Crisis: Concept and Practice of Shari’ah Compliant Finance”. Ethical Perspectives, 18, no. 4 : 591-623

Noor, M.A.N.M., and N.H.B. Ahmad. (2012) “The Determinants of Islamic Banks’ Efficiency Changes: Empirical Evidence from the World Banking Sectors.” Global Business Review, 13 (2): 179–200. doi:10.1177/097215091201300201. http://gbr.sagepub.com/cgi/doi/10.11 77/097215091201300201.

Obaidullah, M. (2005) “Islamic Financial Services”. Islamic Economics Research Center, Occasional Paper 158. Jeddah: King Abdulaziz University

Qardhawi, Yusuf. (2001) Peran Nilai dan Moral Dalam Perekonomian Islam. Jakarta: Rabbani Press.

Rezaee (2009) Corporate Governance and Ethics. United States: John Wiley & Sons.

Rini (2014) “Financial Reporting Quality on Indonesia Islamic Banks: An

Internal Stakeholders Perception”. Global Review of Islamic Economics and Business, Vol. 2, No.1 (2014) 015-028 ISSN 2338-7920 (O) / 2338-2619 (P).

Rivai, Veithzal; Nuruddin, Amiur; Arfa, Faisar Ananda (2012) Islamic Business and Economic Ethics: Mengacu pada Al-Quran dan Mengikuti Jejak Rasulullah SAW dalam Bisnis, Keuangan, dan Ekonomi. Jakarta: Bumi Aksara

Saleh, Md Abu, Quazi, Ali, Keating, Byron, and Gaur, Sanjaya S. (2017) “Quality And Image Of Banking Services: A Comparative Study Of Conventional And Islamic Banks”. International Journal of Bank Marketing, Vol. 35 Issue 6, page 878-902. 25p.

Stewart D. (1996) Business Ethics. New York: McGraw-Hill

Sunaryo, Zakaria Bahari. (2012) “Organization Ethics Reputation and Customer Loyalty: Perception of Muslim Customer Sharia Banking”. Asia-Pacific Management and Business Application 1, (1) 69 – 80

Surat Edaran Bank Indonesia Nomor 8/19/DPBs Tahun 2006 tentang Pedoman Pengawasan Syariah dan Tata Kelola Pelaporan Hasil Pengawasan bagi Dewan Pengawas Syariah

Syahdeini, Sutan Remy. (1999) Perbankan Islam dan Kedudukannya dalam Tata Hukum Perbankan Indonesia. Jakarta: PT Pustaka Utama Grafiti

Syams al-Din Abi ‘Abdullah Muhammad bin Abi Bakr al-Ma’ruf bin Ibn Qayyim al-Jauziyah. (1993) I’lam al- Muwaqqi’in ‘an Rabb al-‘Alamin. Juz III, Cet. II. Beirut: Dar al-Kutub al Ilmiyyah

Umam, Khotibul (2009) Hukum Ekonomi Islam. Yogyakarta: Instan Lib

Undang-Undang Republik Indonesia No. 21 Tahun 2008 tentang Perbankan Syariah

Warde I. (2005) “Corporate Governance and the Islamic Moral Hazard”. In: Ali SN (Ed.) Islamic Finance: Current Legal and Regulatory Issues. Islamic Finance Project, Islamic Legal Studies Program, Harvard Law School. Cambridge, Massachusetts.

Widana, Gusti O.; Wirjono, Sudarso K.; Purwanegara, Mustika S. and Toha, Mohamad. (2015) “The Role Of Business Ethics In The Relationship Between Market Orientation And Business Performance”. International Journal of Finance & Banking Studies, Vol.4 No.1, 2015 ISSN: 2147-4486

Wilson, R. (2005). “Parallels Between Islamic And Ethical Banking”. Journal of Islamic Banking and Finance, 22 (3), 1-12.

Yaya, Rizal; Martawireja, Aji Erlangga; Abdurahim, Ahim. (2013) Akuntansi Perbankan Syariah: Teori dan Praktik Kontemporer. Jakarta: Salemba Empat

Yunis H. (2007) Corporate Governance for Banks. In: Archer S, Karim RAA (Eds.), Islamic Finance: The Regulatory Challenge. John Wiley & Sons.

Yusuf, A. (1990) Al-Qiyam Al-Islamiyyah Fi A-Suluk Al-Iqtisadi. Cairo: Dar al- Thaqafah.

Downloads

Published

20-12-2023

How to Cite

Suhendi, S., Damayanti, N. R. A., & Ravelina, N. I. (2023). Etika Bisnis Islam : Implementasi pada Perbankan Syariah. Jurnal Pendidikan Tambusai, 7(3), 29226–29237. https://doi.org/10.31004/jptam.v7i3.11680

Issue

Vol. 7 No. 3 (2023): Desember 2023

Section

Articles of Research

Citation Check

License

Copyright (c) 2023 Suhendi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).