Kelincahan Bisnis dan Maqasid al-Syariah

(Menyelaraskan Prinsip Etika dengan Dinamika Ekonomi)

Authors

  • Ahmad Maulidizen Universitas Ary Ginanjar

DOI:

https://doi.org/10.61132/prosemnasimkb.v2i2.233

Keywords:

Business Agility, Ethical Business, Global Competitiveness, Islamic Economics, Maqasid al-Shariah

Abstract

The global economy is increasingly marked by volatility, uncertainty, and disruption, compelling organizations to adopt business agility as a means of survival and competitiveness. Conventional agility emphasizes speed, responsiveness, and innovation, yet often lacks the ethical foundation required for long-term sustainability. In contrast, Islamic economic thought, guided by Maqasid al-Shariah—the preservation of religion, life, intellect, lineage, and wealth—prioritizes justice, fairness, and social responsibility in economic activities. This study analyzes how the principles of Maqasid can be aligned with business agility to form an ethically grounded and adaptive business model. Employing a qualitative research design with a library research approach, the study synthesizes insights from existing literature on agility, Islamic economics, and Maqasid through thematic content analysis. The findings indicate that while agility strengthens resilience and competitiveness, it requires Maqasid as a moral compass to ensure value-driven adaptability. The integration of agility and Maqasid creates a synergy that enables Islamic enterprises not only to withstand global turbulence but also to differentiate themselves as ethical, sustainable, and competitive actors in the global market. This research therefore proposes a Shariah-compliant agility model that balances responsiveness with ethical accountability, offering theoretical contributions to academic discourse and practical implications for Islamic financial institutions, halal industries, and Shariah-based SMEs. The study also highlights the role of policymakers in developing supportive frameworks that foster innovation while safeguarding Shariah compliance. Overall, the study underscores that agility guided by Maqasid is not merely a survival strategy but a pathway to global leadership in ethical and sustainable business practices.

Downloads

Download data is not yet available.

References

Achimugu, D., Ukatu, C., & Anaege, A. E. (2025). Sustainability in financial reporting: The role of AI-powered predictive analytics. American Journal of Multidisciplinary Research and Innovation, 4(3), 53–70. https://doi.org/10.54536/ajmri.v4i3.4551

Agu, E. E., Abhulimen, A. O., Obiki-Osafiele, A. N., Osundare, O. S., Adeniran, I. A., & Efunniyi, C. P. (2024). Leveraging AI-powered predictive analytics to reduce credit risk and enhance financial inclusion. International Journal of Finance Research and Management Studies, 3(2), 20–29. https://doi.org/10.56355/ijfrms.2024.3.2.0026

Ahmed, F., Ahmed, M. R., Kabir, M. A., & Islam, M. M. (2025). Merevolusi analisis bisnis: Dampak kecerdasan buatan dan pembelajaran mesin. 1(1), 147–173. https://doi.org/10.63125/f7yjxw69

Akula, R., & Garibay, I. (2021). AI algorithm audit and assurance: A framework for ensuring ethical AI algorithmic practices. arXiv. https://doi.org/10.48550/arXiv.2107.14046

AlFzari, S. M. A. A., Rosman, A. S., Bayoumi, K. A., & Darawi, A. B. S. (2024). Shariah compliance in fintech application solutions: An Islamic legal perspective. International Journal of Academic Research in Business and Social Sciences, 14(11). https://doi.org/10.6007/ijarbss/v14-i11/23169

Alfzari, S., Al-Shboul, M., & Alshurideh, M. T. (2025). Predictive analytics in portfolio management: Integrating AI and investment economics for optimal risk–return tradeoff. International Review of Management and Marketing, 15(2), 365–380. https://doi.org/10.32479/irmm.18594

Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). A conceptual framework of factors of Shariah internal audit effectiveness in Islamic banks. ISRA International Journal of Islamic Finance, 12(2), 171–193. https://doi.org/10.1108/ijif-09-2018-0097

Alonso, M. N. I., & Chatzianastasiou, F. S. (2024). The case for AI regulation in the financial industry. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4831147

Alshater, M. M., Saba, I., Supriani, I., & Rabbani, M. R. (2022). Fintech in Islamic finance literature: A review. Heliyon, 8(9), e10385. https://doi.org/10.1016/j.heliyon.2022.e10385

Alwi, S. F. S., Halim, F. A., Mazlin, T., Kadir, A. H. A., Hassan, R., & Fikri, A. A. H. S. (2021). Menelaah Maqasid al-Shariah di bank Islam: Sebelum dan sesudah implementasi intermediasi berbasis nilai. International Journal of Academic Research in Business & Social Sciences, 11(9). https://doi.org/10.6007/ijarbss/v11-i9/10822

Alziyadat, N., & Ahmed, H. (2018). Pengambilan keputusan etis di lembaga keuangan Islam berdasarkan Maqasid al-Syariah: Kerangka konseptual. Thunderbird International Business Review, 61(5), 707–718. https://doi.org/10.1002/tie.22025

Anang, A. N., Ajewumi, O. E., Sonubi, T., Nwafor, K. C., Arogundade, J. B., & Akinbi, I. J. (2024). Explainable AI in financial technology: Balancing innovation with regulatory compliance. International Journal of Scientific Research Archive, 13(1), 1793–1806. https://doi.org/10.30574/ijsra.2024.13.1.1870

Antwi, B. O., Adelakun, B. O., & Eziefule, A. O. (2024). Transforming financial reporting with AI: Enhancing accuracy and timeliness. International Journal of Advanced Economics, 6(6), 205–223. https://doi.org/10.51594/ijae.v6i6.1229

Artene, A. E., Domil, A. E., & Ivașcu, L. (2024). Unlocking business value: Integrating AI-based decision-making in financial reporting systems. Electronics, 13(15), 3069. https://doi.org/10.3390/electronics13153069

Aulia, R., Fandini, S. I., Fauzi, R. N., & Maulana, R. (2024). Pentingnya etika bisnis syariah dalam menciptakan lingkungan ekonomi yang toleran dan damai. Al-Kharaj: Jurnal Ekonomi dan Bisnis Islam, 6(3). https://doi.org/10.24256/kharaj.v6i3.5447

Awad, A., Akola, O. A. Y., Amer, M. E., & Mousa, E. K. A. (2025). Artificial intelligence in financial reporting: Improving accuracy, compliance, and firm performance. International Journal of Innovative Research in Science Studies, 8(2), 361–374. https://doi.org/10.53894/ijirss.v8i2.5166

Aysan, A. F., Çiftler, B. S., & Ünal, İ. M. (2024). Kekuatan prediktif hutan acak dalam menganalisis manajemen risiko di perbankan Islam. Journal of Risk and Financial Management, 17(3), 104. https://doi.org/10.3390/jrfm17030104

Badmus, O., Rajput, S., Arogundade, J. B., & Williams, M. H. (2024). AI-driven business analytics and decision-making. World Journal of Advanced Research and Reviews, 24(1), 616–633. https://doi.org/10.30574/wjarr.2024.24.1.3093

Bandura, A. (1997). Editorial. American Journal of Health Promotion, 12(1), 8–10. https://doi.org/10.4278/0890-1171-12.1.8

Bell, A., Nov, O., & Stoyanovich, J. (2023). Think stakeholders first! Toward an algorithmic transparency playbook for regulatory compliance. Data & Policy, 5. https://doi.org/10.1017/dap.2023.8

Bianchi, M., & Brière, M. (2021). Robo-advising: Less AI and more XAI? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3825110

Brock, D. C. (2018). Learning from the previous AI boom: A history of expert systems. AI Magazine, 39(3), 3–15. https://doi.org/10.1609/aimag.v39i3.2809

Bussmann, N., Giudici, P., Tanda, A., & Yu, E. P. (2025). Explainable machine learning to predict cost of capital. Frontiers in Artificial Intelligence, 8. https://doi.org/10.3389/frai.2025.1578190

Calderón, E. P., Alrahamneh, S., & Montero, P. M. (2025). The impact of artificial intelligence on auditing: Insights from Jordanian professionals. Discover Sustainability, 6(1). https://doi.org/10.1007/s43621-025-01058-3

Camilleri, M. A. (2024). AI governance: Ethical considerations and social responsibility implications. Expert Systems, 41(7). https://doi.org/10.1111/exsy.13406

Černevičienė, J., & Kabašinskas, A. (2024). Explainable artificial intelligence (XAI) in finance: A systematic literature review. Artificial Intelligence Review, 57(8). https://doi.org/10.1007/s10462-024-10854-8

Challoumis, C. (2024). Memanfaatkan AI untuk meningkatkan pengambilan keputusan keuangan – Panduan.

Chen, J., & Storchan, V. (2021). Seven challenges for aligning explanation requirements. arXiv. https://doi.org/10.48550/arXiv.2108.05390

Cheong, C. W. H. (2020). Risiko, ketahanan, dan kepatuhan syariah. Research in International Business and Finance, 55, 101313. https://doi.org/10.1016/j.ribaf.2020.101313

Chowdhury, S., et al. (2022). Unlocking the value of artificial intelligence in human resource management through an AI capability framework. Human Resource Management Review, 33(1), 100899. https://doi.org/10.1016/j.hrmr.2022.100899

Comunello, F., Martire, F., Sabetta, L., & Serpe, R. T. (2022). What people leave behind: Traces, footprints, and their relevance in knowledge societies.

Costanza-Chock, S., Raji, I. D., & Buolamwini, J. (2022). Who audits the auditors? Recommendations from a field scan of the algorithmic auditing ecosystem. In ACM Conference on Fairness, Accountability, and Transparency (pp. 1571–1583). https://doi.org/10.1145/3531146.3533213

de Castro Vieira, J. R., Barboza, F., Cajueiro, D. O., & Kimura, H. (2025). Toward fair AI: Reducing bias in credit decisions—A systematic literature review. Journal of Risk and Financial Management, 18(5), 228. https://doi.org/10.3390/jrfm18050228

Elmahjub, E. (2023). Kecerdasan buatan (AI) dalam etika Islam: Menuju tolok ukur etika pluralis untuk AI. Philosophy & Technology, 36(4). https://doi.org/10.1007/s13347-023-00668-x

Ema, A., Sato, R., Hase, T., Nakano, M., Kamimura, S., & Kitamura, H. (2023). Advancing AI auditing to improve AI governance. arXiv. https://doi.org/10.48550/arXiv.2312.00044

Fadhli, S., Wiryanto, F. S., & Husna, M. (2023). Urgensi dan peran strategis Maqasid Syariah dan maslahah dalam menanggapi tantangan hukum dan ekonomi bisnis Muslim. Deleted Journal, 10(1). https://doi.org/10.7454/meis.v10i1.158

Ginena, K. (2013). Risiko syariah dan tata kelola perusahaan bank Islam. Corporate Governance, 14(1), 86–103. https://doi.org/10.1108/cg-03-2013-0038

Göktaş, P., & Grzybowski, A. (2025). Shaping the future of healthcare: Ethical clinical challenges and pathways toward trustworthy AI. Journal of Clinical Medicine, 14(5), 1605. https://doi.org/10.3390/jcm14051605

Güney, N. (2024). Maqasid al-Sharia dalam keuangan Islam: Analisis kritis wacana modern. Religions, 15(1), 114. https://doi.org/10.3390/rel15010114

Hacker, P., & Passoth, J.-H. (2022). Legal explainability of AI: From GDPR to AIA and beyond. In Lecture Notes in Computer Science (pp. 343–373). Springer. https://doi.org/10.1007/978-3-031-04083-2_17

Hamadou, I., Yumna, A., Hamadou, H., & Jallow, M. S. (2024). Memanfaatkan kekuatan kecerdasan buatan dalam perbankan Islam: Studi kasus Bank Syariah Indonesia (BSI). Modern Finance, 2(1), 131–144. https://doi.org/10.61351/mf.v2i1.116

Han, X., Xiao, S., Sheng, J., & Zhang, G. (2024). Enhancing efficiency and decision-making in higher education through smart commercial integration using AI. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-024-01868-2

Hanif, M. (2018). Shari’ah compliance rating of Islamic financial services industry: A quantitative approach. ISRA International Journal of Islamic Finance, 10(2), 162–184. https://doi.org/10.1108/ijif-10-2017-0038

Haridan, N. M., Hassan, A. F. S., & Alahmadi, H. A. (2020). Inklusi teknologi keuangan di bank Islam: Implikasinya terhadap jaminan kepatuhan syariah. International Journal of Academic Research in Business and Social Sciences, 10(14). https://doi.org/10.6007/ijarbss/v10-i14/7361

Haridan, N. M., Hassan, A. F. S., & Karbhari, Y. (2018). Governance, religiosity assurance and Islamic banks: Do Shariah boards effectively serve? Journal of Management & Governance, 22(4), 1015–1043. https://doi.org/10.1007/s10997-018-9418-8

Hudaefi, F. A., & Noordin, K. (2019). Harmonisation and construction of an integrated maqāṣid al-Sharīʿah index for measuring the performance of Islamic banks. ISRA International Journal of Islamic Finance, 11(2), 282–302. https://doi.org/10.1108/ijif-01-2018-0003

Ibrahim, A. S., & Tijjani, T. S. (2024). Islamic corporate social responsibility ethical compass: A pathway to sustainable impact. In IntechOpen eBooks. IntechOpen. https://doi.org/10.5772/intechopen.1005405

Järveläinen, J., Dang, D., Mekkanen, M., & Vartiainen, T. (2025). Menuju kerangka kerja untuk meningkatkan ketahanan keamanan siber infrastruktur penting terhadap ancaman siber: Pendekatan kemampuan dinamis. Journal of Decision Systems, 34(1). https://doi.org/10.1080/12460125.2025.2479546

Jatmiko, W., Iqbal, A., & Ebrahim, M. S. (2023). Tentang etika model bisnis bank Islam. British Journal of Management, 35(1), 115–136. https://doi.org/10.1111/1467-8551.12703

John, A., & Ahsun, A. (2025). Explainable AI (XAI) for fraud detection: Building trust and transparency in AI-based financial security systems. https://doi.org/10.2139/ssrn.5285281

Jun, X. (2024). AI in ESG for financial institutions: An industry survey. https://doi.org/10.2139/ssrn.4949354

Karim, S., Naeem, M. A., & Abaji, E. E. (2022). Is Islamic FinTech coherent with Islamic banking? Stakeholder perspectives during COVID-19. Heliyon, 8(9), e10485. https://doi.org/10.1016/j.heliyon.2022.e10485

Kismawadi, E. R. (2024). Islamic FinTech: Navigating regulatory frameworks and promoting financial inclusion in GCC countries. Journal of Islamic Marketing. https://doi.org/10.1108/jima-02-2023-0061

Koswara, A., & Herlina, L. (2025). Penyimpangan etika AI dalam praktik pemasaran: Tinjauan kritis dari perspektif halal. https://doi.org/10.58777/rie.v2i2.393

Kuiper, O. X., van den Berg, M., van der Burgt, J., & Leijnen, S. (2022). Exploring explainable AI in the financial sector: Perspectives of banks and supervisory authorities. In Communications in Computer and Information Science (pp. 105–119). Springer. https://doi.org/10.1007/978-3-030-93842-0_6

Kumar, S., Sharma, D., Rao, S., Lim, W. M., & Mangla, S. K. (2022). Past, present, and future of sustainable finance: Insights from big data analytics via machine learning research. Annals of Operations Research. https://doi.org/10.1007/s10479-021-04410-8

Laldin, M. A., & Furqani, H. (2013). Mengembangkan keuangan Islam dalam rangka Maqasid al-Shari'ah. International Journal of Islamic and Middle Eastern Finance and Management, 6(4), 278–289. https://doi.org/10.1108/imefm-05-2013-0057

Langer, M., Baum, K., Hartmann, K., Hessel, S., Speith, T., & Wahl, J. (2021). Explanation auditing for intelligent systems: A rationale for a multidisciplinary perspective. In 2021 IEEE Conference on Requirements Engineering Workshops (pp. 164–168). https://doi.org/10.1109/REW53955.2021.00030

Lehn, K. (2021). Tata kelola perusahaan dan kelincahan perusahaan. Journal of Corporate Finance, 66, 101929. https://doi.org/10.1016/j.jcorpfin.2021.101929

Leocádio, D., Malheiro, L., & Reis, J. (2024). Artificial intelligence in auditing: A conceptual framework for audit practice. Administrative Sciences, 14(10), 238. https://doi.org/10.3390/admsci14100238

Li, N., Kim, M., Dai, J., & Vasarhelyi, M. A. (2024). Using artificial intelligence in ESG assurance. Journal of Emerging Technologies in Accounting, 21(2), 83–99. https://doi.org/10.2308/jeta-2022-054

Lim, T. (2024). Environmental, social, and governance (ESG) and artificial intelligence in finance: Summary of literature and state-of-the-art review. Artificial Intelligence Review, 57(4). https://doi.org/10.1007/s10462-024-10708-3

Liu, L., Wang, X., Tang, L., Sun, Z., & Wang, X. H. (2025). Exploring conditional ESG benefits of AI adoption: The role of learning capability, digital TMT, and operational slack. Systems, 13(6), 399. https://doi.org/10.3390/systems13060399

Mergaliyev, A., Asutay, M., Avdukic, A., & Karbhari, Y. (2019). Kerangka augmented tujuan etis tinggi (Maqasid al-Shari'ah) untuk bank Islam: Menilai kinerja etis dan menjelajahi faktor penentunya. Journal of Business Ethics, 170, 797–834. https://doi.org/10.1007/s10551-019-04331-4

Mirishli, S. (2025). The role of legal frameworks in shaping ethical AI use in corporate governance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.5168616

Mohamed, H. A., & Otake, T. (2025). The role of Islamic FinTech in digital financial inclusion and sustainable development post-COVID-19: A cross-country analysis. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/imefm-02-2024-0100

Mohamed, H., & Yıldırım, R. (2021). RegTech and regulatory change management for financial institutions. In Studies in Computational Intelligence (pp. 153–168). Springer. https://doi.org/10.1007/978-3-030-62796-6_8

Mohsin, M. T., & Nasim, N. B. (2025). Explaining the inexplicable: A systematic review of explainable AI in finance. https://doi.org/10.32388/puo5ck

Muftah, M. A. R. A. (2022). The impact of artificial intelligence on auditing practice and financial reporting accuracy. Integritas, 2(1), 40–46. https://doi.org/10.55544/ijrah.2.1.49

Muhamat, A. A., Zulkifli, A. F., Sulaiman, S., Subramaniam, G., & Mohamad, S. (2021). Perkembangan analisis biaya dan manfaat sosial (SCBA) dalam kerangka Maqasid Syariah: Narasi penggunaan drone untuk operator takaful. Journal of Risk and Financial Management, 14(8), 387. https://doi.org/10.3390/jrfm14080387

Mukhibad, H., Rochmatullah, M. R., Warsina, W., Rahmawati, R., & Setiawan, D. (2020). Islamic corporate governance dan kinerja berdasarkan indeks Maqasid Syariah: Studi di Indonesia. Jurnal Siasat Bisnis, 24(2), 114–126. https://doi.org/10.20885/jsb.vol24.iss2.art2

Mukhlisin, M. (2020). The level of Maqāsid al-Shari'āh in financial reporting standards for Islamic financial institutions. Journal of Islamic Accounting and Business Research, 12(1), 60–77. https://doi.org/10.1108/jiabr-03-2020-0090

Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and ethics of AI systems applied in auditing: A systematic review. Scientific African, e02281. https://doi.org/10.1016/j.sciaf.2024.e02281

Nemteanu, I., Mancebo, A., Joe, L., Lopez, R., Lopez, P., & Pettine, W. W. (2025). SAFE-AI practical framework for SMEs developing ethical medical AI policies. https://doi.org/10.48550/arXiv.2507.01304

Nomran, N. M., & Haron, R. (2020). A systematic literature review of Shariah governance mechanisms and firm performance in Islamic banking. Islamic Economic Studies, 27(2), 91–123. https://doi.org/10.1108/ies-06-2019-0013

Odeyemi, O., Mhlongo, N. Z., Nwankwo, E. E., & Soyombo, O. T. (2024). Reviewing the role of AI in fraud detection and prevention in financial services. International Journal of Scientific Research and Applications, 11(1), 2101–2110. https://doi.org/10.30574/ijsra.2024.11.1.0279

Oladele, I., Orelaja, A., & Akinwande, O. T. (2024). Ethical implications and governance of AI in business decisions. International Journal of Latest Engineering and Management Research, 48–56. https://doi.org/10.51583/ijltemas.2024.130207

Olatoye, F. O., Awonuga, K. F., Mhlongo, N. Z., Ibeh, C. V., Elufioye, O. A., & Ndubuisi, N. L. (2024). AI dan etika dalam bisnis: Tinjauan komprehensif tentang praktik AI yang bertanggung jawab dan tanggung jawab perusahaan. https://doi.org/10.30574/ijsra.2024.11.1.0235

Omokhoa, H. E., Odionu, C. S., Azubuike, C., & Sule, A. K. (2024). AI-powered FinTech innovations for credit scoring, debt recovery, and financial access in microfinance and SMEs. Global Journal of Accounting and Business Research, 2(6), 411–422. https://doi.org/10.51594/gjabr.v2i6.55

Pinckaers, C. M., Ozkan, B., Bliek, L., Tsilionis, K., & Klaiber, L. (2024). Menuju pemahaman holistik tentang AI dan ESG: Menjelajahi interaksi dan risikonya.

Prakoso, P. B., Supriyatno, A., & Djasuli, M. (2022). The relationship between Maqāshid Syari'ah and good corporate governance in Sharia pawnshop companies. Al-Widad, 1(1), 45–60. https://doi.org/10.58405/aw.v1i1.7

Qudah, H. A., Malahim, S. S., Airout, R. M., Alomari, M., Hamour, A. A., & AlQudah, M. Z. (2023). Islamic finance in the era of FinTech: A bibliometric review of future trends. International Journal of Financial Studies, 11(2), 76. https://doi.org/10.3390/ijfs11020076

Rafiullah, S., Ayaz, M., & Siddique, M. A. (2023). Tata kelola syariah dan manajemen risiko ketidakpatuhan syariah: Penilaian berbasis Maqasid Syariah. Journal of Islamic Thought and Civilization, 13(1). https://doi.org/10.32350/jitc.131.19

Rahman, A., N., Huda, N., & Salman, N. F. B. (2025). Pengawasan dan pengendalian bank syariah di Indonesia: Peran OJK, Dewan Pengawas Syariah, dan sistem intern.

Raji, I. D., Xu, P., Honigsberg, C., & Ho, D. E. (2022). Outsider oversight: Designing third-party audit ecosystems for AI governance. arXiv. https://doi.org/10.48550/arXiv.2206.04737

Ramli, N. M., Ali, N. S. A. M., & Muhammed, N. A. (2018). Integrated reporting based on Maqasid Al-Shariah: A proposed framework for Islamic non-profit organisations. https://doi.org/10.2991/piceeba-18.2018.80

Rane, N. L., Choudhary, S., & Rane, J. (2023). Explainable AI (XAI) for transparency and accountability in financial decision-making. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4640316

Raquib, A., Channa, B., Zubair, T., & Qadir, J. (2022). Etika berbasis kebajikan Islam untuk kecerdasan buatan. Discover Artificial Intelligence, 2(1). https://doi.org/10.1007/s44163-022-00028-2

Roy, P., Ghose, B., Singh, P. K., Tyagi, P. K., & Vasudevan, A. (2025). Artificial intelligence and finance: A bibliometric review of trends, influence, and research directions. F1000Research. https://doi.org/10.12688/f1000research.160959.1

Sa’ad, A. A., Alhabshi, S. M., Noor, A. B. M., & Hassan, R. (2020). Robo-advisory untuk lembaga keuangan Islam: Masalah syariah dan regulasi. https://doi.org/10.13135/2421-2172/3992

Sachan, S., & Liu, X. (2023). Blockchain-based legal decision audits supported by explainable AI and generative AI tools. Engineering Applications of Artificial Intelligence, 129, 107666. https://doi.org/10.1016/j.engappai.2023.107666

Safiullah, M. (2020). Efisiensi stabilitas di bank Islam: Apakah tata kelola dewan penting? Journal of Behavioral and Experimental Finance, 29, 100442. https://doi.org/10.1016/j.jbef.2020.100442

Samala, A. D., & Rawas, S. (2024). Bias in artificial intelligence: Smart solutions for detection, mitigation, and ethical strategies in real-world applications. IAES International Journal of Artificial Intelligence, 14(1), 32–43. https://doi.org/10.11591/ijai.v14.i1.pp32-43

Sarim, M., Khan, A., Akhtar, A., & Tabash, M. I. (2019). Keuangan Islam dan tata kelola perusahaan: Model universal yang diusulkan. International Journal of Business Excellence, 19(2), 243. https://doi.org/10.1504/ijbex.2019.102237

Schiff, D., Kelley, S., & Ibáñez, J. C. (2024). The emergence of AI ethics auditing. Big Data & Society, 11(4). https://doi.org/10.1177/20539517241299732

Shafiabady, N., Hadjinicolaou, N., Din, F. U., Bhandari, B., Wu, M., & Vakilian, J. (2023). Using artificial intelligence to predict organizational agility. PLoS One, 18(5). https://doi.org/10.1371/journal.pone.0283066

Simatupang, O. (2024). AI in accounting and finance: A literature review on challenges, opportunities, and ethical considerations. https://doi.org/10.63322/t6g9n640

Sklavos, G., Theodossiou, G., Papanikolaou, Z., Karelakis, C., & Ragazou, K. (2024). ESG-driven AI governance: Digitalizing corporate leadership and HRM. Sustainability, 16(16), 7154. https://doi.org/10.3390/su16167154

Smit, J. (2025). Ethical AI in banking: A sectoral literature review with case-based interventions. Open Journal of Business and Management, 13(4), 2420–2430. https://doi.org/10.4236/ojbm.2025.134125

Solaimani, S. (2024). From compliance to capability: On the role of data and technology in environmental, social, and governance. Sustainability, 16(14), 6061. https://doi.org/10.3390/su16146061

Sori, Z. B. M., Hussin, S., & Hamid, B. A. (2025). Developing an ESG disclosure index for Islamic financial institutions: Enhancing transparency and accountability. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.5115926

Taleb, M., & Kadhum, H. J. (2024). The role of artificial intelligence in promoting environmental, social, and governance (ESG) practices. In Lecture Notes in Networks and Systems (pp. 256–279). Springer. https://doi.org/10.1007/978-3-031-63717-9_17

Thanasas, G. L., Kampiotis, G., & Karkantzou, A. (2025). Enhancing transparency and efficiency in audit and regulatory compliance with disruptive technologies. Theoretical Economics Letters, 15(1), 214–233. https://doi.org/10.4236/tel.2025.151013

Tumewang, Y. K., Dewi, H. R., & Amin, H. (2023). More than a decade of maqashid shariah research: Bibliometric analysis and future research directions. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/jiabr-08-2022-0207

Uzougbo, N. S., Ikegwu, C. G., & Adewusi, A. O. (2024). Legal accountability and ethical considerations of AI in financial services. GSC Advanced Research and Reviews, 19(2), 130–142. https://doi.org/10.30574/gscarr.2024.19.2.0171

Wah, J. N. K. (2025). Revolutionizing SME financing: AI and fintech for transparency, efficiency, and inclusion. Journal of Southwest Jiaotong University, (2). https://doi.org/10.35741/issn.0258-2724.60.2.6

Weber, P., Carl, K. V., & Hinz, O. (2023). Explainable artificial intelligence applications in finance—A systematic literature review in finance, information systems, and computer science. Management Review Quarterly, 74(2), 867–907. https://doi.org/10.1007/s11301-023-00320-0

Weber, Y., & Tarba, S. Y. (2014). Strategic agility: A state-of-the-art introduction to the special issue on strategic agility. California Management Review, 56(3), 5–12. https://doi.org/10.1525/cmr.2014.56.3.5

Yasmeen, K. (2023). Justice in the workplace: Islamic principles for wage determination. Islamic Economic Studies, 31, 43–87. https://doi.org/10.1108/ies-03-2023-0011

Yeo, W. J., van der Heever, W., Mao, R., Cambria, E., Satapathy, R., & Mengaldo, G. (2023). A comprehensive review of financial explainable AI. arXiv. https://doi.org/10.48550/arXiv.2309.11960

Yusof, M. (2024). Kemakmuran inklusif berbasis wakaf: Menjelajahi persinggungan keuangan Islam, fintech, dan tujuan pembangunan berkelanjutan. Dalam Advances in Finance, Accounting, and Economics (hlm. 303–334). IGI Global. https://doi.org/10.4018/979-8-3693-5653-1.ch012

Downloads

Published

2025-11-20

How to Cite

Ahmad Maulidizen. (2025). Kelincahan Bisnis dan Maqasid al-Syariah: (Menyelaraskan Prinsip Etika dengan Dinamika Ekonomi). Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan Dan Bisnis, 2(2), 557–587. https://doi.org/10.61132/prosemnasimkb.v2i2.233

Similar Articles

<< < 1 2 3 4 > >> 

You may also start an advanced similarity search for this article.