MANAJEMEN KEUANGAN SYARIAH: Teori, Regulasi, dan Implementasi Kontemporer
Keywords:
MANAJEMEN, KEUANGAN, SYARIAHSynopsis
Perkembangan ekonomi dan keuangan syariah di Indonesia maupun di dunia mengalami pertumbuhan yang sangat pesat dalam dua dekade terakhir. Lembaga-lembaga keuangan syariah mulai dari perbankan, asuransi, pasar modal, hingga fintech syariah telah menjadi bagian penting dari sistem keuangan nasional dan global. Namun demikian, pertumbuhan kuantitatif tersebut harus diimbangi dengan pemahaman kualitatif yang mendalam tentang landasan teori, regulasi, serta praktik implementasinya yang sesuai dengan prinsip-prinsip syariah. Buku ini hadir untuk mengisi kebutuhan tersebut. Secara komprehensif, buku ini mengupas tiga pilar utama dalam manajemen keuangan syariah, yaitu teori, regulasi, dan implementasi kontemporer. Pada bagian teori, pembaca akan diajak memahami fondasi keuangan syariah yang bersumber dari Al-Qur’an, As-Sunnah, ijma’, dan qiyas, serta konsep-konsep kunci seperti mudharabah, musyarakah, murabahah, ijarah, dan akad-akad lainnya. Pada bagian regulasi, buku ini membahas kerangka hukum dan kebijakan di Indonesia, termasuk peran Otoritas Jasa Keuangan (OJK), Bank Indonesia, Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI), serta standar internasional seperti AAOIFI dan IFSB. Adapun pada bagian implementasi kontemporer, buku ini menyajikan studi kasus, tantangan, dan inovasi terkini dalam pengelolaan keuangan syariah di era digital, termasuk pemanfaatan teknologi finansial (fintech), blockchain, dan green finance berbasis syariah.
Downloads
Download data is not yet available.
References
Abiola-Adams, O., Azubuike, C., Sule, A. K., & Okon, R. (2025). Integrating asset and liability management with Islamic Finance: A strategic framework for global financial institutions. Gulf Journal of Advance Business Research, 3(1), 128-142. https://doi.org/10.51594/gjabr.v3i1.70
Adirestuty, F., Ratnasari, R. T., Firmansyah , E. A., Al Adawiyah, R. A., Chazanah , I. N., & Yuliawati , T. (2025). Sustainable finance in the Islamic world: A comparative study of ESG reporting in Indonesia, Malaysia, and Brunei Darussalam. Al-Uqud : Journal of Islamic Economics, 9(1), 18–32. https://doi.org/10.26740/al-uqud.v9n1.p18-32
Agustin, F., Muhtadi, R., & Sahal, S. (2023). The Importance of Implementing Environment, Social and Government (ESG) and Maqasid Sharia-Based Islamic Finance in Islamic Bank. Journal of Islamic Economic Laws, 6(2), 133–158. https://doi.org/10.23917/jisel.v6i2.21214
Agustina, A.A., Sudaryanti, D., Alrasyid, H. (2025). Pengaruh Environmental, Social, Governance (ESG) Reporting Terhadap Kinerja Keuangan (Studi Kasus pada Sektor Manufaktur dan Jasa di BEI). e_Jurnal Ilmiah Riset Akuntansi Vol. 14 No. 01, Hal 106-117 http://jim.unisma.ac.id/index.php/jra.
Asrori H, & Ritonga, I. (2025). DSN-MUI dan ESG (Environmental, Social, and Governance): Kerangka Keberlanjutan Pasar Modal Syariah Indonesia. Jurnal Prima Manajemen, 1(2), 59-69. https://journal.al-afif.org/index.php/jpm/article/view/463
Alhammadi, S. (2024). Islamic finance as a driver for enhancing economic sustainability and innovation in the GCC. Journal of Science and Technology Policy Management, 5(3), 39-49. https://doi.org/10.1108/jstpm-11-2023-0206
Astuti, S., Rahman, A., & Prabowo, H. Y., (2026). Integration of Shariah Audit and Shariah Governance in Supporting ESG Compliance: A Systematic Literature Review. Owner : Riset Dan Jurnal Akuntansi, 10(2), 972-985. https://doi.org/10.33395/owner.v10i2.3213
Elasrag, Hussein. (2014). Corporate Governance in Islamic Finance: Basic Concepts and Issues. Munich Personal RePEc Archive. at https://mpra.ub.uni-muenchen.de/56872/
Fahmy, E, Muhamad Nadratuzzaman Hosen, Titi Dewi Warninda, Ali Rama, Qeis Aimar. (2026). Measuring Contemporary Islamic Banking Sustainability: Integrating ESG and Maqashid al-Syarī‘ah in Indonesia. MILRev: Metro Islamic Law Review, 5(1), 351-378. https://doi.org/10.32332/milrev.v5i1.12880
Hanan, MH. (2024). The Role of Islamic Economic Justice in Alleviating Poverty and Promoting Social Equity: A Case Study of Zakat. Conference: Annual Research Conference -SLSJ 2024. Department of Arabic & Islamic Studies, University of Peradeniya
Khairunnisa, D., Suhel, & Asngari, I. (2025). Integrating ESG and Maqashid Syariah for Sustainable Islamic Finance in Indonesia. Jurnal Ilmiah Manajemen Kesatuan, 13(6), 4525–4538. https://doi.org/10.37641/jimkes.v13i6.4025
Khan, M. M. A., & Munir, A. . (2025). Islamic finance and ESG: Panel analysis of sustainability in OIC countries. Priviet Social Sciences Journal, 5(11), 229–245. https://doi.org/10.55942/pssj.v5i11.765
Lestari, I.P. et al. (2025). Sustainability-Based Islamic Corporate Governance and Islamic Banks’ Multi-Performance: Evidence from Indonesia. Journal of Islamic Monetary Economics and Finance. 11, 4 (Nov. 2025), 743–778. DOI:https://doi.org/10.21098/jimf.v11i4.2927.
Mahmud, H. (2025). Social Responsibillity in The Qur’an: A Comparative Analysis of Middle Eastern and Nusantara Mufassirs. Jurnal Asy Syukriyyah, Vol. 2 No.1. DOI : https://doi.org/10.36769/asy.v26i1.879
Mohd Zain, F. A., Muhamad, S. F., Abdullah, H., Sheikh Ahmad Tajuddin, S. A. F., & Wan Abdullah, W. A. (2024). Integrating Environmental, Social and Governance (ESG) Principles with Maqasid al-Shariah: A Blueprint for Sustainable Takaful Operations. International Journal of Islamic and Middle Eastern Finance and Management. Vol. 17 (3): 461–484. https://doi.org/10.1108/IMEFM-11-2023-0422.
Muhammad, AA., Ibrahim, A., Yakub, AA., Khan, H., Hamzah, N. (2025). The Role of Islamic Finance in Promoting Economic Justice and Financial Inclusion among Marginalised Communities. International Journal of Islamic Studies, Vol.37 No.1. https://doi.org/10.23917/suhuf.v37i1.10167
Najid, NA; Muhamat, AA & Jaafar, MN., (2024). Integration of Islamic Finance with ESG Sustainability Efforts Evidence in Malaysia. https://dx.doi.org/10.47772/IJRISS.2024.8120016
Nasution, A. A., Harahap, D., & Uula, M. M. (2022). Environmental, social, governance (ESG) and Islamic finance: A review. Management and Sustainability, 1(1). https://doi.org/10.58968/ms.v1i1.285
OECD (2022), Policy Guidance on Market Practices to Strengthen ESG Investing and Finance a Climate Transition, OECD Business and Finance Policy Papers, OECD Publishing, Paris, https://doi.org/10.1787/2c5b535c-en
Passas, I. (2024). The evolution of ESG: From CSR to ESG 2.0. Encyclopedia, 4(4), 112.https://doi.org/10.3390/encyclopedia4040112
Rafiqi, R., Sari, N., Qodri, MA., Roihan M., (2025). Toward a Maqasid-Based ESG Framework: Reconceptualizing Sharia Investment Screening for Sustainable Finance. Share : Jurnal Ekonomi dan Keuangan Islam. Volume 14, Number 2, 2025; pp. 867-881 DOI: https://doi.org/10.22373/share.32259
Sakınç, İ. (2021). Analysis of the Working Capital Management Efficiency of the Manufacturing Companies in the Islamic Index TT - İslami Endekste Yer Alan İmalat Sanayi Şirketlerinin Çalışma Sermayesi Yönetimi Etkinlik Analizi. Hitit İlahiyat Dergisi, 20(3), 107–128. https://doi.org/10.14395/hid.930402
Salin, A. S. A. P., & Ali, N. B. (2025). Islamic ESG –A Conceptual Framework. Journal of Islamic, Social, Economics and Development (JISED), 10 (75), 767 -779. DOI: 10.55573/JISED.107564.
Samsidar, Pipi Arviana, Lince Bulutoding and Syaiful Muhlis (2025). System Implementation and Governance in Sharia Financial Institutions. Invoice, Jurnal Ilmu Akuntansi. Volume 7 No 1. https://journal.unismuh.ac.id/index.php/invoice|
Siregar, R. (2025). ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study. Jurnal Ilmiah Akuntansi Kesatuan. Vol. 13 No. 3, 2025, pp. 555-566; DOI: 10.37641/jiakes.v13i3.3410
Sumarwan, A., (2025). Evolusi ESG di Dunia dan Adopsinya di Indonesia. Prosiding Seminar Nasional Sanata Dharma Berbagi “70 Tahun Sanata Dharma Menggali Makna dan Membangun Harapan: Paradigma Keberlanjutan dan Tantangan Perubahan Iklim”. https://e-conf.usd.ac.id/index.php/usdb.
Suparmoko, M., (2020). Konsep Pembangunan Berkelanjutan Dalam Perencanaan Pembangunan Nasional dan Regional. Jurnal Ekonomika dan Manajemen Vol. 9 No. 1 April 2020 hlm. 39-50. DOI: https://doi.org/10.36080/jem.v9i1.1112.
Syarif, FA & Dahlan, Z (2024). Prinsip-Prinsip Pengembangan dalam Al-Qur’an. Jurnal Media Akademik, Vol.2 No.1. https://jurnal.mediaakademik.com/index.php/jma/article/download/58/60.
Yaqin, M. A., & Mugiyati. (2025). Integrasi Prinsip ESG dan Maqashid Shariah dalam Manajemen Pembiayaan Bank Syariah. Jurnal Prima Manajemen, 1(2), 161-172. https://journal.al-afif.org/index.php/jpm/article/view/548
Published
August 24, 2026
Copyright (c) 2026 Sada Kurnia Pustaka
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Details about the available publication format: PDF
PDF
