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All Journal AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Siti Maghfiroh
Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Integration and Role of Islamic Business Ethics in Mitigation of Financing Risks in Sharia Rural Bank (BPRS) In Indonesia Siti Maghfiroh; Dwi Puspitasari; Lydiawaty binti Hassan Busry
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23785

Abstract

Introduction: The high rate of Non-Performing Financing (NPF) at Sharia rural banks (BPRS) in the last five years (2021-2025) reaching 10,36% in 2025, indicates that the technical and administrative risk management approaches implemented so far have not been fully effective in addressing the problem of problematic financing Methods: This study employed a qualitative approach, employing literature studies and analyzing secondary data published by the Financial Services Authority. Results: The findings indicate that Islamic Business Ethics (IBE) strengthens financing risk mitigation in BPRS through three main mechanisms: (1) preventing moral hazard by internalizing trust, honesty (ṣidq), and responsibility; (2) Strengthening Management and Employee Integrity and increasing contract transparency through clarity and fairness while avoiding gharar; and (3) Sharia-Based Risk Culture Formation and strengthening partnership-based relationships based on taʿāwun and distributive justice. Thus, IBE functions not only as a normative-ethical principle, but as a strategic and preventive behavioral risk control mechanism that complements conventional risk management and supports sustainable financing quality and institutional stability in BPRS. Conclusion and suggestion: BPRS needs to integrate Islamic Business Ethics values ​​more systematically into their financing risk management policies. Internalizing the values ​​of trustworthiness, honesty, and responsibility is not sufficient if outlined solely in a code of ethics; it needs to be reinforced with an ethics-based monitoring and performance evaluation system.
Analisis Integrasi Etika Bisnis Islam Dalam Implementasi Green Financing dan Sustainable Banking Pada Bank Syariah Indonesia Siti Maghfiroh; Saiful Ansori; Ryan Fahmi Hikmat
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 03 (2026): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i03.2209

Abstract

This study aims to analyze the integration of Islamic business ethics in the implementation of green financing and sustainable banking at Bank Syariah Indonesia (BSI). The research employs a qualitative approach using library research. Data were collected from official BSI documents, including Sustainability Reports and Annual Reports, as well as academic literature and relevant regulations on sustainable finance. Data analysis was conducted through content analysis by linking Islamic business ethics principles justice, trust (amanah), public benefit (maslahah), and the prohibition of harm to banking sustainability practices. The findings indicate that BSI has integrated Islamic ethical values into green financing and sustainable banking through environmentally friendly financing, green MSME empowerment, and the application of ESG principles. Nevertheless, this integration still faces challenges, particularly a tendency toward legalistic compliance and the need to strengthen substantive ethical implementation beyond regulatory fulfillment.
Co-Authors Dwi Puspitasari Lydiawaty binti Hassan Busry Ryan Fahmi Hikmat Saiful Ansori