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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Kalam Al Gazali: Education and Islamic Studies Journal
Emi Sri Rahayu Fatimah
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Maksimalisasi Laba dalam Perspektif Maslahah Emi Sri Rahayu Fatimah; Amiruddin; Wahyuddin Abdullah, Muhammad
Kalam Al Gazali: Education and Islamic Studies Journal Vol 1 No 2 (2024): Education and Islamic Studies Journal (Februari-September)
Publisher : LPPM STAI AL GAZALI BARRU

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Abstract

Artikel ini bertujujan ialah maksimalisasi laba dimana proses dan hasil aktifitas sebuah perusahaan dianalisis dari perspektif maslahah. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan deskriptif yang dilakukan dengan metode studi pustaka (literature rivew) dengan sumber data sekunder yang diperoleh melalui buku, jurnal, artikel, data laporan, dan berbagai sumber keilmiahan yang relevan. Hasil penelitian ini menunjukkan bahwa terdapat ketimpangan dari aktifitas maksimalisasi laba, yang merujuk pada efisiensi perusahaan menggunakan konsep biaya, waktu dan performan, dimana ditemukan tenaga kerja berkorban dalam konteks kesejahteraan dan kesehatan. Namun, perusahaan berusaha melaksanakan kewajibannya dibidang sosial melalui pembayaran zakat, infak, dan sedekah sebagai pertanggungajwaban manajemen terhadap hak orang lain. Tujuan kemaslahatan dalam maksimalisasi laba sedikit tercedarai sehingga perlu pemberian pemahaman kepada manajemen tentang perlindungan dan pembentukan dalam maqashid Syariah. Penilitian ini dapat teraplikasi pada proses sustainability perusahaan pada manajemen organisasi.
Implementation of Maqasid al-Syari’ah in Islamic Banking: Historical Analysis, Urgency, and Review of Al-Daruriyyat Al-Khams Indicators Emi Sri Rahayu Fatimah; Andi Muh. Taqiyuddin BN; Yusril Mahendra; Zulfajrin
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.5033

Abstract

Maqasid al-Syari'ah is a fundamental pillar of Islamic law, oriented towards achieving human welfare, particularly in the economic sphere. This approach plays a strategic role as a philosophical foundation for the practice, product development, and the system of Islamic banking, enabling them to respond ethically to contemporary business dynamics. This study aims to examine in depth the definition, urgency, classification, and historical trajectory of Maqasid al-Syari'ah, and to analyze its implementation in the current Islamic banking industry. The method used is library research, in which data are collected from primary and secondary sources and analyzed descriptively and analytically. The results of the study indicate that the evolution of Maqasid al-Syari'ah thought transcends the historical phases of pre-codification and codification. This study confirms that the implementation of Maqasid al-Syari’ah in Islamic banking is not merely the fulfillment of formal legal aspects, but rather the embodiment of five main indicators (al-daruriyyat al-khams), namely the protection of religion (al-din), soul (al-nafs), reason (al-’aql), descendants (al-nasl), and property (al-mal). By integrating these values, Islamic banking is expected to mitigate negative practices such as usury, fraud, and corruption, thereby realizing substantive economic justice. The implication is that strengthening the understanding of Maqasid al-Syari’ah is crucial for stakeholders to maintain the integrity, business morality, and competitiveness of Islamic banking amidst rapid global progress.
Co-Authors Amiruddin Andi Muh. Taqiyuddin BN Wahyuddin Abdullah, Muhammad Yusril Mahendra Zulfajrin