Amanah's Philosophical Value in Sharia Banking

Abstract

The philosophical value of the security is a very great value, which comes from Allah SWT, which is given to his creatures, and humans as the bearer of the highest mandatory value to carry out, maintain and implement it, with security between humans there will be a belief and this trust will ultimately cultivate an inner calm or soul. To find out and measure philosophical values of the trust in both conventional and Islamic banking, then in this study will present the results of the study with respondents divided into two groups, the first group is those with a bachelor's degree in general and the second group is those who have S2 degrees and doctoral candidates for Islamic Economics. Quantitative research methods, with frequency distribution and cross-tabulation of selected variables with data analysis using SPSS. Based on the results of the study, the values of security from the highest to the lowest are: In the first group of respondents, the values of security from the highest to the lowest are: (1) Value of Maintaining Trustworthiness, Islamic Banks get a value of 4.42 and a conventional bank of 3.67. (2) The value of responsible Islamic banks is 4.00 and conventional banks are 3.08. (3) The value of maintaining bank secrets, Islamic Banks is 3.92 and conventional banks are 3.83. (4) The trust value of Islamic Banks is 3.58 and conventional banks are 2.42. (5) Honest Value, carrying out the assignment of 2.17 for Conventional Banks and (6) Trust value in delivering messages 3.33 for Conventional Banks at Islamic Banks has the same value of 3.42. In the second group of respondents (1) The value of safeguards of customer secrets, Islamic banks get the highest value of 4.70. whereas Conventional Bank 4.0. (2) The value of guarding the customer's trust, Islamic banks get a value of 4.50 and Conventional Bank 3.60. (3) Value of liability, Islamic banks 4.40 and Conventional Banks 3.90. (4) Value can be trusted, Islamic banks get a value of 4.20, and Conventional Banks 3.40. (5) The value of honesty and ability to perform tasks, Islamic banks get a value of 4.10, while in conventional banks is the lowest value of 1.70.

Islamic Business Ethics as Customer Retention Factors in Islamic Bank: an Exploratory Factor Analysis

“…For example, honesty is part of siddiq indicator and at the same time is the parameter to gain amanah or trustworthiness (Almunadi, 2016;Paksi, 2021). Moreover, honesty and trust is a main center character for Islamic banking where Bank is the agent of trust (Latifah & Zahro, 2020). In the same line, other business aspect should also adapting these 2 comendable qualities in their business activity as it is as the capital to establish networking between company as well as to gain high retention which in turn would come with profit return (Alfian, Purnamasari, & Nugrahini, 2022).…”

Analysis of the Application of Professional Zakat Management at the District Level BAZNAS

“…Zakat is the third pillar of Islam that must be implemented for those who have fulfilled the mandatory criteria for zakat. The law of zakat commandments is compulsory 'ain, which is attached to the individual and is not charged to others (Latifah et al, 2022).…”

“…Financial statements are a form of accountability report made to meet the principles of accountability and transparency of an entity. Financial statements can be said to be accountable if they have met the standards for recording financial statements as with the accounting standards that have regulated them (Latifah et al, 2022) In making financial statements, it is expected that zakat management organizations can adopt standards that have been made by the Indonesian Institute of Accountants , namely Statement of Financial Accounting Standards Number 109 concerning Accounting for Infaq Zakat and Alms, after previously zakat management organizations only used PSAK No.45, this also aims to ensure that zakat management organizations have used sharia principles and how far OPZ has a level of compliance in implementing them.…”