MAQASHID SYARIAH DALAM NERACA: REORIENTASI SPIRITUALITAS PERBANKAN SYARIAH DI ERA DIGITAL

Abstract

Digital transformation in the financial industry has brought about major changes in Islamic banking operations. However, the acceleration of technological innovation often shifts the spiritual orientation that is the main spirit of the Islamic financial system. This article aims to reorient the values of Maqashid Syariah in Islamic banking practices and strategies, particularly in the context of balance sheets and corporate decision-making. The Maqashid Syariah, as the primary objectives of Islamic law, encompass the protection of religion, life, intellect, lineage, and wealth, and must serve as the foundation for addressing the challenges of digitalization. Through a conceptual-critical approach, this article asserts that Islamic banking balance sheets should not only display financial data but also reflect indicators of Maqashid values such as social justice, sustainability, and the welfare of the community. Thus, spirituality is not left behind by algorithms but rather guides the direction of Islamic banking development moving forward.