Penerapan Asurans Syariah untuk Mewujudkan Ethical Banking di Perbankan Syariah:  Gagasan dan Tantangan


 

     Thical banking  adalah praktik perbankan yang memperhatikan dampak investasi dan pinjaman terhadap masyarakat dan lingkungan.  Praktik perbankan ini  beroperasi berdasarkan prinsip-prinsip keadilan, tanggung jawab, akuntabilitas dan pembangunan berkesinambungan. Bagi bank syariah konsep ethical banking  adalah  label yang melekat pada  mereka.  Karena identitas syariah secara langsung juga mencakup konsep etika. Taat syariah berarti harus menjunjung etika.

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The association of Islamic bank ethical identity and financial performance: evidence from Asia

Ahmad Zaki&Mahfud Sholihin&Zuni Barokah

  This study aims to explore whether a discrepancy exists between the ideal and communicated (disclosed) ethical identity of Islamic banks in Asia and, further,
whether there is any association of communicated ethical identity with financial performance. To achieve the objectives, the study analyses data derived from annual reports of Islamic banks in Asia for the period 2006–2010. The results suggest that out of the seven banks studied, three of them are above average and the rest suffer from disparity between the ideal and communicated ethical identities. Further, the study shows that the disclosure of a vision and mission statement; board of directors and top management;zakah, charity, and benevolent loans; andShari’ahsupervisory boards are negatively associated with performance, while the disclosure of products and services and commitment toward employees are positively associated with performance

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