KRISIS MORAL DALAM TATA KELOLA KEUANGAN:REORIENTASI SUSTAINABLE ISLAMIC BANKING MELALUI PRINSIP HIFZ AL-MAL

fahda ramadani (institut agama islam negeri)

Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan
Vol. 4 No. 3 (2026): Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan (Islamic Sains)

ABSTRACT This tudy examines the moral crisis in Islamic banking governance and proposes a reorientation of sustainable Islamic banking based on the principle of hifz al-mal (protection of wealth). Using a Systematic Literature Review (SLR) of 20 academic sources, the study finds that formal governance structures and administrative compliance have not been effective in preventing fraud and Sharia non-compliance due to moral crises and the phenomenon of decoupling. The principle of hifz al-mal—encompassing legitimate ownership, the prohibition of riba (usury), asset protection, and equitable distribution—is proposed as an ethical foundation to strengthen ESG integration and support sustainable development.