Islamic ethical governance: An integrated model for corruption prevention
DOI:
https://doi.org/10.53088/kurva.v2i2.2245Keywords:
Islamic Ethical Governance, Corruption Prevention, Islamic Business Ethics, Corporate GovernanceAbstract
This study develops an integrated Islamic Ethical Governance model for organizational corruption prevention, incorporating Islamic values of 'adl (justice), amanah (trust), shura (consultation), and Islamic business ethics. Using a qualitative systematic literature review approach, relevant scholarly sources were analyzed through thematic coding to create a conceptual framework integrating modern governance principles with Islamic ethical values. The research presents a comprehensive four-element model: 'adl-based internal and external control mechanisms promoting justice; amanah-driven transparency and accountability reflecting moral responsibility; shura-institutionalized ethical training and participatory consultation fostering anti-corruption values; and Islamic business ethics implementing socially responsible behavior through CSR rooted in maslahah, ihsan, and taqwa. This holistic framework provides a foundation for nurturing anti-corruption organizational behavior. It contributes a theoretically grounded, practically applicable framework for implementing Islamic ethical governance as a sustainable anti-corruption strategy, addressing existing literature gaps in corruption prevention mechanisms.
References
ACLC. (2023). Mengenal Pengertian Korupsi dan Antikorupsi. ACLC KPK. https://aclc.kpk.go.id/aksi-informasi/Eksplorasi/20220411-mengenal-pengertian-korupsi-dan-antikorupsi?utm_source=chatgpt.com
Agama, I., Al-, I., & Bojonegoro, F. (2024). Kajian Pencegahan Fraud dalam Kaidah Fiqh Dar’ul Mafasid: A Study on Fraud Prevention in the Principles of Fiqh Dar’ul Mafasid Nanang Setiawan. In © Islamic Micro Finance Journal (Vol. 1, Issue 2). https://journal.iai-alfatimah.ac.id/index.php/imfj
Ahmad, R., & Khan, K. (2020). Combating Corruption through Institutional Reforms to Strengthen Economy and Governance: Evidence from Pakistan. Global Economics Review, V(I), 38–49. https://doi.org/10.31703/ger.2020(V-I).04
Al Fijawi, M. F. A., & Balogun, A. D. (2022). Lack of Amanah (Trust) and its Implications in Governance: Issues of Corruption in Malaysia. Epistemology, 11(12).
Aribi, Z. A., & Gao, S. S. (2011). Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27(2), 199–222. https://doi.org/10.1108/02686901211189862
Ateş, H. (2017). A Pioneering Institution for Ombudsman: Hisbah. Ombudsman Akademik, 6, 21–48. https://doi.org/10.32002/ombudsmanakademik.440042
Beekun, R. I., & Badawi, J. A. (2005). Balancing Ethical Responsibility among Multiple Organizational Stakeholders: The Islamic Perspective. Journal of Business Ethics, 60(2), 131–145. https://doi.org/10.1007/s10551-004-8204-5
Choiriyah, Saprida, Noviani, D., Arifin, I., & Mubarak Bin Humaid, M. S. (2024). Implementation of Ushul Fiqh as a Legal Basis for Solving Sharia-Based Economic Problems. Profetika: Jurnal Studi Islam, 25(01), 57–72. https://doi.org/10.23917/profetika.v25i01.4127
Din, S. U., Syed Ismail, S. H., & Raja Sulong, R. H. (2024). Combating corruption based on Al-Siyasah al-Syar’iyyah perspective: a literature review. International Journal of Ethics and Systems, 40(4), 776–807. https://doi.org/10.1108/IJOES-12-2022-0312
Dusuki, A. W., & Bouheraoua, S. (2011). The Framework of Maqasid al-Shari’ah and its Implication for Islamic Finance. ICR Journal, 2(2), 316–336. https://doi.org/10.52282/icr.v2i2.651
Fauzia, A., Sudarnoto, A. H., Mojopahit, H., & Safitri, G. (2023). Kontestasi dalam Mengelola Amanah: Tata Kelola Lembaga Filantropi Perguruan Tinggi. Jurnal Bimas Islam, 16(2), 281–312. https://doi.org/10.37302/jbi.v16i2.807
Galanou, A., & Farrag, D. A. (2015). Towards the distinctive islamic mode of leadership in business. Journal of Management Development, 34(8), 882–900. https://doi.org/10.1108/JMD-09-2014-0096
Ghafran, C., & Yasmin, S. (2020). Ethical Governance: Insight from the Islamic Perspective and an Empirical Enquiry. Journal of Business Ethics, 167(3), 513–533. https://doi.org/10.1007/s10551-019-04170-3
Ghani, N. A. R. N. A., Alias, M. N., Alazemi, M. S. G. O., & Kamis, M. S. (2024). Implementation of Shariah Governance in the Charitable Sector: Challenges and Importance from an Islamic Perspective. Pakistan Journal of Life and Social Sciences (PJLSS), 22(1). https://doi.org/10.57239/pjlss-2024-22.1.00503
Hanefah, M. M., Kamaruddin, M. I. H., Salleh, S., Shafii, Z., & Zakaria, N. (2020). Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions. ISRA International Journal of Islamic Finance, 12(3), 401–417. https://doi.org/10.1108/IJIF-02-2019-0025
Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203–227. https://doi.org/10.1108/17538391011072417
Ipandang, & Umiarso. (2021). The Principles of Islamic Law and the Deradicalization of Convicted Terrorists. Cosmopolitan Civil Societies, 13(3), 18–33. https://doi.org/10.5130/ccs.v13.i3.7882
Kaptein, M. (2008). Developing and testing a measure for the ethical culture of organizations: the corporate ethical virtues model. Journal of Organizational Behavior, 29(7), 923–947. https://doi.org/10.1002/job.520
Karimullah, S. S. (2023). Exploration Of Maqasid Al-Shariah Concepts in The Development of Islamic Economic Policies. Mu’amalah : Jurnal Hukum Ekonomi Syariah, 2(2), 153. https://doi.org/10.32332/muamalah.v2i2.7747
Kenneth, N. (2024). Maraknya Kasus Korupsi di Indonesia Tahun ke Tahun. JLEB: Journal of Law, Education and Business, 2(1), 335–340. https://doi.org/10.57235/jleb.v2i1.1645
Kusmilawaty, K., Tarigan, A. A., & Nasution, Y. S. J. (2024). Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun). Jurnal Ilmiah Ekonomi Islam, 10(1), 1045. https://doi.org/10.29040/jiei.v10i1.12803
Liestyowati. (2024). Islamic Ethics in Business and Finance: Implication for Corporate Governance and Responsibility Etika Islam dalam Bisnis dan Keuangan: Implikasinya terhadap Tata Kelola dan Tanggung Jawab Perusahaan. In Accounting Studies and Tax Journal (COUNT) (Vol. 1, Issue 3). https://journal.ppipbr.com/index.php/count/index
Md Ramli, R. (2020). The Principle of Natural Resources Management Based on Maqasid Al-Shari’ah: A Conceptual Framework. In International Journal of Islamic Economics and Finance Research (Vol. 3, Issue 1).
Muthoifin, M., Amelia, I., & Eprahim Ali, A. B. (2024). Islamic accounting: Ethics and contextualization of recording in Muamalah transactions. Multidisciplinary Reviews, 7(8), 2024132. https://doi.org/10.31893/multirev.2024132
Permatasari, M. P., Triyuwono, I., & Mulawarman, A. D. (2021). Islamic Values in Accounting Information Governance of Third-Sector Organisation. Jurnal Akuntansi Multiparadigma, 12(1). https://doi.org/10.21776/ub.jamal.2021.12.1.01
Puteh Salin, A. S. A., Ab Manan, S., Kamaluddin, N., & Nawawi, A. (2017). The role of islamic ethics to prevent corporate fraud. International Journal of Business and Society, 18 (S1), 113–128.
Putra, H. M., & Ahyani, H. (2022). Internalization in Islamic Law Progressive in Criminal Law Changes in Indonesia. Jurnal Ilmiah Al-Syir’ah, 20(1), 68. https://doi.org/10.30984/jis.v20i1.1861
Roso, A. S., Purwadi, H., Isma, F., & Utami, D. (2020). Effective Communication in Islamic Anti-Corruption Education (Vol. 4, Issue 1).
Roziq, A., Shulthoni, M., Sulistiyo, A. B., & Anugerah, E. G. (2022). Model of Sharia Governance and Escalation of Performance Of Sharia Cooperatives. International Journal of Professional Business Review, 7(3). https://doi.org/10.26668/businessreview/2022.v7i3.0596
Ruhullah, M. E., & Ushama, T. (2024). Tawhidic Leadership in The Modern World: Bridging Islamic Governance with Universal Values for Peace and Integrity. ISTAC Journal of Islamic Thought and Civilization, 29(1), 329–364.
Rusyidi, I. (2023). Good Governance According To Islamic Perspective. Munaddhomah: Jurnal Manajemen Pendidikan Islam, 4(4), 1001–1007. https://doi.org/10.31538/munaddhomah.v4i4.727
Saputra, A. S., Susiani, I. R., & Syam, N. (2021). Hifdh Al-Bī’ah as part of Maqāsid Al-Sharī’ah: Yūsuf Al-Qardāwy’s perspective on the environment in Ri’āyat al-Bī’ah fi Sharī’ah al-Islām book. AIP Conference Proceedings, 2353. https://doi.org/10.1063/5.0052768
Shalhoob, H. (2025). ESG Disclosure and Financial Performance: Survey Evidence from Accounting and Islamic Finance. Sustainability (Switzerland), 17(4). https://doi.org/10.3390/su17041582
Siregar, A. B. A. (2017). KORUPSI (Melacak Term-term Korupsi dalam Al-Qur’an). Ihya Al-Arabiyah, 3(2).
Sofyan, A. S., Rusanti, E., Nurmiati, N., Sofyan, S., Kurniawan, R., & Caraka, R. E. (2024). Islam in business ethics research: a bibliometric analysis and future research agenda. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-02-2024-0058
Sucilawati. (2020). The Concept of Shura in Islamic Governance Practice of Shura during the Caliph Umar Bin Khattab. The International Journal of Politics and Sociology Research, 8(1).
Sudarmanto, E., Kaswoto, J., Warto, W., Budiman, M., & Wahyono, Z. (2025). Maqashid Sharia as a Framework for Innovation in Corruption Prevention. International Journal of Islamic Thought and Humanities, 4(1), 38–50. https://doi.org/10.54298/ijith.v4i1.313
Sulaiman, K.-D. O. (2018). Islamic-Ethical Norms as a Combat against Corruption in Contemporary Nigeria Article Islamic-Ethical Norms as a Combat against Corruption in Contemporary Nigeria. Kardan Journal of Social Sciences and Humanities, 2(1), 61–82. https://kardan.edu.af/Research/Curren
Syam, M., & Fitri, D. (2024). Concept of Islamic Law Enforcement In the History and Practice of Islamic Justice. https://doi.org/10.38035/jlph.v4i3
Transparency International. (2023). Corruption Perception Index.
Trisnawati, & Akhmad Hasan Saleh. (2024). Integration of Islamic Values in Anti-Corruption (A Secondary Data Study on Public Perception of Corruption and Religion). Journal of Islamic and Social Studies, 116–126. https://doi.org/10.30762/jiss.v2i2.2523
Wasim, M. H., & Zafar, M. B. (2024). Shariah governance and Islamic banks: a systematic literature review. In Journal of Islamic Accounting and Business Research. Emerald Publishing. https://doi.org/10.1108/JIABR-11-2023-0386
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Zahron Abdurrahman

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
The author(s) retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a CC BY-SA 4.0 license that allows others to remix, adapt, and build upon the work even for commercial purposes, as long as they credit the author(s) and license their new creations under the identical terms.
License details: https://creativecommons.org/licenses/by-sa/4.0/