The Analysis of the Principles of Business Management in the Perspective of Business Ethics of Imam Al Ghazali on the implementation of Business Management in BPRS Mitra Harmoni Bandung

Abstract

Business management in accordance with the ethical values of Islam by Imam Al Ghazali has a very big role for the improvement of the lives of humankind that the principle of piety, welfare, goodness and justice. BPRS Mitra Harmoni Bandung is one institution that Islamic banks have a policy of business management in carrying out its business activities. The Phenomenon that occur is that there are some indications about the measures taken by BPRS Mitra Harmoni not in accordance with the values of business ethics by Imam Al Ghazali. It is especially in the management policy of business as in the analysis assessed financial guarantees that do not correspond to the market price (not in line the principle of justice). In addition, there was indications knowledge of its human resources who do not understand sharia agreement. Based on the background of the problem, then the purpose of this study was to determine the principles of business management in the concept of business ethics Islamic perspective of Imam Al Ghazali, the implementation of policies and implementation of business management at PT BPRS Mitra Harmoni Bandung, and the principles of business management in the concept of business ethics Imam Al Ghazali Islamic perspective on the policy and implementation of business management at PT BPRS Mitra Harmoni Bandung. The method used is by using descriptive analysis method. Source of data used from this study is derived from primary and secondary data. Data was collected through library research, documentation, and interviews. The data analysis was done through a qualitative analysis approach. The conclusions of this research is the principle of business management in the concept of Islamic business ethics perspective Imam Al Ghazali is the regularity of the business conducted managerial person or institution to implement value- the value of business ethics that includes devotion, benefit, goodness and justice. Policy implementation of business management at PT BPRS Mitra Harmoni Bandung refers to the basic concepts 5 C that includes assessment of Character (character), Capacity (capacity), Condition (condition), Capital (capital) Collateral (collateral) for the prospective customer financing. In general, business management policies that do BPRS Mitra Harmoni are in accordance with the values of business ethics by Imam Al Ghazali.