Prosperia: Journal of Economic Development, Accounting, and Global Markets
Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke

Implementation Of Sharia Principles In Investment Management In Islamic Banking

Ainun Ara As’syahra (Institut Agama Islam Negeri Bone)
Dwi Magfiratul Rahma (Institut Agama Islam Negeri Bone)



Article Info

Publish Date
27 May 2026

Abstract

This study evaluates the operationalization of Islamic jurisprudence within corporate wealth management structures to determine how modern portfolios align with normative regulatory frameworks. Employing a non empirical qualitative design driven by a systematic content analysis framework, the research examines the structural integration of normative theology and macroeconomic architectures. The analytical model decodes foundational texts, statutory banking laws, and national religious fatwas through systematic data reduction, thematic categorization, and conceptual synthesis. The findings indicate that the execution of trust partnerships, joint equity pooling, and asset backed exchange structures naturally mitigates moral hazard while optimizing liquidity distribution. Furthermore, combining international governance benchmarks with independent sharia supervisory controls shields institutional frameworks from systemic market volatility and asymmetric information gaps. The structural synthesis demonstrates that banking resilience depends heavily on anchoring transaction instruments to tangible real sector ventures rather than speculative metrics. Ultimately, this integration establishes a disciplined investment ecosystem that maximizes commercial returns while maintaining absolute regulatory compliance.  

Copyrights © 2026






Journal Info

Abbrev

prosperia

Publisher

Subject

Description

Prosperia: Journal of Economic Development, Accounting, and Global Markets is a peer-reviewed academic journal dedicated to publishing high-quality scholarly works in the fields of economics, accounting, finance, and global market studies. The journal provides an international platform for ...