Developing A Maqasid-Based Governance Framework for Islamic Banking: Integrating Ethics, Sustainability, and Digital Transformation

Penulis

  • Didi Suardi Cendekia Abditama University
  • Martavevi Martavevi Cendekia Abditama University
  • Hikma Gustina Rambe Cendekia Abditama University
  • Syahriyah Semaun Cendekia Abditama University
  • Oom Komariyah Cendekia Abditama University
  • Aisyah Defi R. Simatupang Cendekia Abditama University
  • Aris Haryanto Cendekia Abditama University

DOI:

https://doi.org/10.36636/dialektika.v11i2.9251

Kata Kunci:

Maqāṣid Al-Sharīʿah, Tata Kelola Perbankan Syariah, VBI, ESG, Etika Digital

Abstrak

Penelitian ini mengonseptualisasikan Maqasid-Based Governance Framework (MBGF) bagi perbankan syariah di Indonesia. Dengan pendekatan kualitatif-konseptual, penelitian ini menyintesiskan maqāṣid al-sharīʿah, Value-Based Intermediation (VBI), Environmental, Social, and Governance (ESG), serta etika digital. Analisis konseptual menunjukkan bahwa tata kelola berbasis kepatuhan belum secara komprehensif menghubungkan tujuan syariah dengan mekanisme kelembagaan dan akuntabilitas berbasis hasil. MBGF mencakup empat komponen yang saling berkaitan, yaitu fondasi etis maqāṣid, tata kelola kelembagaan melalui VBI, keberlanjutan melalui ESG, dan pengamanan etika digital. Maqāṣid berfungsi sebagai kriteria normatif, tata kelola kelembagaan menerjemahkannya ke dalam praktik organisasi, sedangkan ESG dan etika digital menjadi domain penerapan yang berjalan secara paralel. Kerangka ini merupakan proposisi konseptual, bukan model kausal yang telah tervalidasi secara empiris. Kontribusi penelitian ini terletak pada pengintegrasian perspektif tata kelola yang sebelumnya terfragmentasi serta penyediaan landasan bagi validasi ahli, pengembangan indikator, dan pengujian empiris pada penelitian selanjutnya.

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Diterbitkan

2026-09-30

Cara Mengutip

Developing A Maqasid-Based Governance Framework for Islamic Banking: Integrating Ethics, Sustainability, and Digital Transformation. (2026). DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial, 11(2), 351-371. https://doi.org/10.36636/dialektika.v11i2.9251