MENGGALI NILAI-NILAI ETIKA SYARIAH PEMBIAYAAN MUDHARABAH

Main Article Content

Rizky Maulida
Abdul Gafur
Isna Yuningsih

Abstract

Tujuan penelitian ini adalah untuk memahami kesadaran etika syariah pelaku perbankan dalam pembiayaan mudarabah bank syariah. Penelitian menggunakan paradigma Islam melalui adopsi pendekatan fenomenologi Islam, melalui wawancara terhadap tiga orang pelaku perbankan BNI Syariah cabang Samarinda dan satu orang ahli fikih. Hasil penelitian menunjukkan bahwa kesadaran etika syariah pelaku perbankan berdasar pada nilai hasanah, dakwah, dan matematika akhirat dalam pemberian layanan pembiayaan mudarabah, melalui kepatuhan terhadap norma syariah yang mengatur akad mudarabah.


 


Abstract: Exploring the Sharia Ethical Values of Mudharabah Financing. The purpose of this research is to understand the awareness of sharia ethics in banking actors in Islamic bank mudarabah financing. This research uses the Islamic paradigm through the adoption of the Islamic phenomenology approach, through interviews with three BNI Syariah banking actors in the Samarinda branch and one jurisprudence expert. The results show that the awareness of sharia ethics in banking actors is based on the value of hasanah, da'wah, and the hereafter mathematics in providing mudarabah financing services, through compliance with sharia norms that govern the mudarabah contract.

Downloads

Download data is not yet available.

Article Details

How to Cite
Rizky Maulida, Abdul Gafur, & Isna Yuningsih. (2021). MENGGALI NILAI-NILAI ETIKA SYARIAH PEMBIAYAAN MUDHARABAH. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 6(1), 1-14. https://doi.org/10.34202/imanensi.6.1.2021.1-14
Section
Articles

References

Amalia, Ima, Westi Riani, and Aaan Julia. 2016. “The Influence of Religiosity Values on Happiness with Islamic Consuming Ethics as Moderator Variable.” Procedia - Social and Behavioral Sciences 219:76–83. doi: 10.1016/j.sbspro.2016.04.044.
Anik, Sri, and Arifuddin. 2003. “Analisis Pengaruh Komitmen Organisasi Dan Keterlibatan Kerja Terhadap Hubungan Antara Etika Kerja Islam Dengan Sikap Perubahan Organisasi.” Jurnal Akuntansi Dan Auditing Indonesia (JAAI) 7(2):159–81.
Desjardins, Joseph. 2014. An Introduction to Business Ethics. Fifth. Mc Graw Hill.
Dewi, Sari Suasana, and Icuk Rangga Bawono. 2008. “Analisis Pengaruh Etika Kerja Islam Terhadap Sikap Karyawan Bagian Akuntansi Dalam Perubahan Organisasi (Studi Kasus Pada Bank Umum Non Syariah Di Wilayah Eks Karesidenan Banyumas Jawa Tengah).” Jurnal Akuntansi Dan Auditing Indonesia (JAAI) 12(1):65–78.
Furqani, Hafas, Mohamad Akram Laldin, and Ratna Mulyany. 2016. “Good Finance: Integration of Ethics and Shariah in Islamic Finance.” International Journal of Islamic Business Ethics 1(2):121–30. doi: 10.30659/ijibe.1.2.121-130.
Harrison, Mike R. 2005. An Introduction to Business and Management Ethics. New York: Palgrave Macmillan.
Juliana, J., M. Adib Sulthan, and Muhammad Fathir. 2019. “Islamic Business Ethics: Case Study of Puspa Sharia Micro Business Actors in Bank Indonesia West Java Region in Bandung 2017.” Review of Islamic Economics and Finance 2(1):31–37. doi: 10.17509/rief.v2i1.17674.
Laeheem, Kasetchai. 2018. “Relationships between Islamic Ethical Behavior and Islamic Factors among Muslim Youths in the Three Southern Border Provinces of Thailand.” Kasetsart Journal of Social Sciences 39(2):305–11. doi: 10.1016/j.kjss.2018.03.005.
Mahdavikhou, Mahdi, and Mohsen Khotanlou. 2012. “New Approach to Teaching of Ethics in Accounting ‘Introducing Islamic Ethics into Accounting Education.’” Procedia - Social and Behavioral Sciences 46:1318–22. doi: 10.1016/j.sbspro.2012.05.294.
Nanji, Azim. 1991. “Islamic Ethics.” Pp. 106–18 in A Companion to Ethics, edited by P. Singer. Blackwells Oxford.
Nerdin, and Alifah Ratnawati. 2015. “Tingkat Customer Loyality Berbasis Islamic Business Ethic and Brand Image.” 2nd Conference in Business, Accounting, and Management (CBAM) 2(1):382–91.
Niswatin, Iwan Triyuwono, Nurkholis, and Ari Kamayanti. 2014. “Islamic Values of Islamic Bank Underlying Performance Assessment.” Research Journal of Finance and Accounting 5(24):106–13.
Rokhman, Wahibur. 2014. “Islamic Work Ethic As an Antecedent of Work Outcomes: A Study of Islamic Microfinance in Central Java, Indonesia.” QIJIS (Qudus International Journal of Islamic Studies) 2(1):82–97.
Salahudin, Shahrul Nizam bin, Siti Sarah binti Baharuddin, Muhammad Safizal Abdullah, and Abdullah Osman. 2016. “The Effect of Islamic Work Ethics on Organizational Commitment.” Procedia Economics and Finance 35(October 2015):582–90. doi: 10.1016/s2212-5671(16)00071-x.
Siddiq, Andhika Mochamad, and Hady Siti Hadjiah. 2019. “Islamic Work Ethic and Employee Engagement, Variable to Improve Employee Job Satisfaction.” The International Journal of Business Review (The Jobs Review) 2(1):9–18. doi: 10.17509/tjr.v2i1.17771.
Soemaryani, Imas. 2018. “Model for Improving the Employee Productivity through Islamic Leadership and Internalization of Islamic Work Ethic in Sharia Tourism (Study on Sharia Hotels in Bandung).” Jurnal Bisnis Dan Manajemen 19(2):122–39. doi: 10.24198/jbm.v19i2.207.
Syarif, Ahmad Hazas, Afida Rahmawati, and Muhammad Iqbal Fasa. 2019. “The Effect of Islamic Work Ethic and Productivity on Work Quality Through The Employee Performance.” Review of Islamic Economics and Finance 2(2):92–101. doi: 10.17509/rief.v2i1.22375.
Triyuwono, Iwan. 2011. “ANGELS: Sistem Penilaian Tingkat Kesehatan Bank Syari’ah.” Jurnal Akuntansi Multiparadigma 1–21.
Usman. 2016. “Confucianism Ethic and the Spirit of Capitalism.” DINIKA: Academic Journal of Islamic Studies 1(2):177–87. doi: 10.22515/dinika.v1i2.110.