PINISI Discretion Review
Volume 9, Issue 2, March 2026

The Role of Islamic Financial Management in Promoting Ethical and Sustainable Financial Systems

Andi Tenri Citra Sari (STAI YAPIS Takalar,Takalar, Indonesia)
Kasmawati Kasmawati (Universitas Islam Negeri Alauddin Makassar, Indonesia)



Article Info

Publish Date
31 Mar 2026

Abstract

Islamic financial management, a system grounded in Islamic values and law, has emerged as a vital strategic alternative amid the complexities of the contemporary global economy. This system integrates financial planning, organizing, implementation, and control in accordance with Islamic legal and ethical frameworks. Unlike conventional approaches driven solely by profit maximization, Islamic financial management upholds the principles of al-'adl (justice), tawāzun (balance), and amanah (accountability), while prohibiting riba, gharar, and maysir. This study aims to explore the conceptual foundations, core principles, and implementation patterns of Islamic financial management in the modern economic context. A qualitative approach was adopted through library research with descriptive-analytical methods applied to relevant academic sources. The findings indicate that Islamic financial management holds significant potential as an instrument for realizing a financial system characterized by equity, ethical conduct, and long-term sustainability.

Copyrights © 2026






Journal Info

Abbrev

UDR

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

PINISI Discretion Review is an-Opened Access journal and published twice a year every March and September. It publishes the research (no longer than 5 years after the draft proposed) in term of PINISI Discretion Review: public administration, public policy, management, bussiness administration, ...