Relevansi Empat Fondasi Akhlak dalam Ekonomi Islam terhadap Praktik Bisnis Kontemporer

Authors

  • Imam Institut Agama Islam Togo Ambar Sari
  • Yumi Universitas Ibrahimy

Keywords:

Akhlak, Ekonomi Islam, Etika Bisnis Islam, Bisnis Kontemporer, kajian pustaka

Abstract

Penelitian ini bertujuan menganalisis relevansi empat fondasi akhlak dalam Ekonomi Islam, yaitu hikmah, syaja'ah, 'iffah, dan 'adalah, terhadap praktik bisnis kontemporer di tengah perkembangan ekonomi digital, globalisasi, dan meningkatnya kompleksitas persoalan etika bisnis. Penelitian menggunakan pendekatan kajian pustaka dengan desain Systematic Literature Review (SLR) mengacu pada pedoman PRISMA 2020. Data penelitian berupa literatur sekunder yang diperoleh dari artikel ilmiah, buku akademik, dan dokumen penelitian yang dipublikasikan pada periode 2020-2025 melalui berbagai basis data bereputasi. Pengumpulan data dilakukan melalui tahapan identifikasi, seleksi, evaluasi kualitas, dan ekstraksi data, kemudian dianalisis menggunakan analisis isi (content analysis) dan analisis tematik (thematic analysis). Hasil penelitian menunjukkan empat tema utama, yaitu internalisasi nilai akhlak dalam pengambilan keputusan bisnis, penguatan tata kelola organisasi berbasis etika Islam, implementasi nilai akhlak dalam menghadapi transformasi digital, serta kontribusi akhlak terhadap pembangunan ekonomi yang berkelanjutan. Temuan ini menunjukkan bahwa empat fondasi akhlak memiliki relevansi yang tinggi sebagai kerangka etis dalam membangun praktik bisnis yang transparan, adil, bertanggung jawab, dan berorientasi pada kemaslahatan. Penelitian ini berkontribusi dalam memperkuat pengembangan teori etika bisnis Islam melalui sintesis konsep akhlak klasik dengan dinamika bisnis modern. Secara praktis, hasil penelitian dapat menjadi rujukan bagi pelaku usaha, regulator, dan institusi pendidikan dalam mengintegrasikan nilai-nilai akhlak ke dalam tata kelola bisnis. Penelitian selanjutnya disarankan melakukan pengujian empiris terhadap implementasi empat fondasi akhlak pada berbagai sektor industri.

 

References

Abdur-Rauf, I. A., & Raimi, L. (2023). Understanding Islamic and Halal Entrepreneurship from the Maqasidul Shari’ah Perspective. In Contemporary Discourse of Halal and Islamic Entrepreneurship (pp. 19–32). Springer Nature Singapore. https://doi.org/10.1007/978-981-99-6427-7_2

Ahi, A. A., Sinkovics, N., & Sinkovics, R. R. (2023). E-commerce Policy and the Global Economy: A Path to More Inclusive Development? Management International Review, 63(1), 27–56. https://doi.org/10.1007/s11575-022-00490-1

Azwar, A., & Saputra, J. (2023). The Role of the Digital Economy in the Development of the Halal Industry and the Sharia Economy in Indonesia: SWOT Analysis. JURNAL INDO-ISLAMIKA, 13(1), 34–49. https://doi.org/10.15408/jii.v13i1.32029

Bonang, D., Baihaqi, M., Syukriati, Rahmaawati, N., & Suhartini, N. (2026). Islamic worldview and the green economy: a philosophical nexus for sustainability and equity. International Journal of Ethics and Systems, 1–25. https://doi.org/10.1108/IJOES-01-2025-0047

Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management. Journal of Management Studies, 58(6), 1441–1470. https://doi.org/10.1111/joms.12684

Heykal, M., Murwaningsari, E., & Mayangsari, S. (2026). Guarding Integrity in Islamic Banking: The Role of Fiqh Muamalah, Religiosity, and Fraud Intention in Shaping Ethical Behavior. Shirkah: Journal of Economics and Business, 10(3), 431–449. https://doi.org/10.22515/shirkah.v10i3.882

Iskandar, S., Saepudin, D., Husaini, A., & Syafrin, N. (2025). The Concept of the Perfect Human (al-Insan al-Kamil) in Islamic Education According to al-Ghazali and Its Implementation in Indonesian Islamic Higher Education. TARBIYA: Journal of Education in Muslim Society, 97–114. https://doi.org/10.15408/tjems.v12i1.46553

Karima, S., Zahra, S. A., Anwar, S., Zulaikhah, S., Rohfitta, N., & Musyafa, W. (2025). Implementation of Al-Ghazali Educational Philosophy in Student Character Development. Action Research Journal Indonesia (ARJI), 7(4). https://doi.org/10.61227/arji.v7i4.592

Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. BMJ, n71. https://doi.org/10.1136/bmj.n71

Raimi, L. (2026). Do Islamic epistemology and ethics advance the understanding and promotion of sustainable development? A systematic review using PRISMA. International Journal of Ethics and Systems, 42(4), 1030–1061. https://doi.org/10.1108/IJOES-04-2024-0115

Siti Aisyah, Ibrizul Bahiroh, Erlin Wijaya, R. N. A. (2026). Analysis of Marketing Strategies and Fraud : Islamic Business Law Perspective on Fake Reviews in Marketplaces Siti Aisyah. Journal of Islamic Economics Law, 6(1), 28–44.

Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(March), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039

Sulaeman, S., Herianingrum, S., Ryandono, M. N. H., Napitupulu, R. M., Hapsari, M. I., Furqani, H., & Bahari, Z. (2025). Islamic business ethics in the framework of higher ethical objective (Maqasid al-Shariah): a comprehensive analysis and future research directions. International Journal of Ethics and Systems, 1–29. https://doi.org/10.1108/IJOES-12-2024-0398

Sulistyowati, S., Daud, D., & Kasim, E. S. (2026). Embedding ethics in Shariah audit: organisational commitment and ethical governance in Islamic banks. International Journal of Ethics and Systems, 1–29. https://doi.org/10.1108/IJOES-10-2025-0602

Xiao, Y., & Watson, M. (2019). Guidance on Conducting a Systematic Literature Review. Journal of Planning Education and Research, 39(1), 93–112. https://doi.org/10.1177/0739456X17723971

Downloads

Published

2026-01-25