Oksidentalisme dalam Perbankan Syariah
The paper aims to propose a concept of Islamic banking practices that is in line with Islamic values, and free from capitalism spirit. Literature study was used as method through reviewing Islamic banking regulations and practices, and subsequently analyzing them by using Hassan Hanafi‘s occidentali...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2013-04-01
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| Series: | Jurnal Akuntansi Multiparadigma |
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| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/223/204 |
| Summary: | The paper aims to propose a concept of Islamic banking practices that is in line with Islamic values, and free from capitalism spirit. Literature study was used as method through reviewing Islamic banking regulations and practices, and subsequently analyzing them by using Hassan Hanafi‘s occidentalism, Max Weber’s capitalism spirit and Asy-Syatibi’s maqashid syariah. The analysis shows that there are profit-sharing calculation modification and violation of Sharia provision. These are caused by un-shar’i regulation, limited human resource capacity and weak supervision of the Sharia Supervisory Board. Violations of Syaria transaction operational procedures (formally as well as substantially) result in reporting income from such transactions as “non-halal revenue” in qardhul hasan report. |
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| ISSN: | 2086-7603 2089-5879 |