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All Journal JEBD International Journal of Islamic Business Management
M. Aidil Syahputra
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Engineering

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DIMENSI ETIKA DALAM PRAKTIK BISNIS DALAM PERSPEKTIF GOOD CORPORATE GOVERNANCE (GCG) SYARIAH Asnawi; Ahyarul Juanda Sagala; Fitra Amar Rosuli; M. Aidil Syahputra; Yabib Fikri Rambe; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 6 (2025): Desember
Publisher : CV. Barokah Publsiher

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Business ethics is an essential element in modern business practices, particularly in the implementation of Sharia-based Good Corporate Governance (GCG). This article aims to analyze the dimensions of ethics in business practices, the development of business ethics, principles of professional ethics, business as a noble profession, and the issue of moral relativism in global business. This study employs a literature review method with a qualitative-descriptive approach. The findings indicate that business ethics functions not only as a moral guideline but also as a strategic instrument in ensuring business sustainability. The principles of moral integrity and no harm are universal and remain relevant in addressing global ethical challenges. From the perspective of Sharia-based GCG, business ethics is reinforced by Islamic values such as honesty (shiddiq), justice (‘adl), trustworthiness (amanah), and ihsan, ensuring that business activities are oriented not only toward profit but also toward public welfare and blessings.
Peran Regulasi Dan Standar Internasional (Aaoifi Dan Ifsb) Dalam Pengembangan Perbankan Syariah Di Indonesia Safnah Soleha; M. Aidil Syahputra; Afni Haryanti Harahap; Khaidar rahmaini jamila
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Islamic banking in Indonesia is growing rapidly, but still faces challenges in harmonizing regulations and strengthening governance. At the international level, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the Islamic Financial Services Board (IFSB) play a role in providing standards aimed at improving transparency, accountability, and stability of the Islamic financial system. This study aims to analyze the role of AAOIFI and IFSB standards in the development of Islamic banking in Indonesia and identify challenges in their implementation. This study used a literature review method, examining scientific journals, academic books, and official regulatory documents. The results show that Indonesia implements AAOIFI and IFSB standards adaptively by integrating their main principles into national regulations. AAOIFI standards contribute to improving the quality of financial reporting, while IFSB standards strengthen the risk management framework for Islamic banking. However, their implementation remains hampered by differences in legal systems, limited human resources, and the dominance of mandatory national regulations. Therefore, a gradual convergence strategy is considered the most relevant approach to optimizing the role of international standards in the development of Indonesian Islamic banking.
Co-Authors Afni Haryanti Harahap Ahmad Wahyudi Zein Ahyarul Juanda Sagala Asnawi Fitra Amar Rosuli Khaidar Rahmaini Jamila Safnah Soleha Yabib Fikri Rambe