Etika Bisnis dalam Perspektif Islam untuk Ekonomi Berkelanjutan: Tinjauan Literatur Sistematis pada UMKM Indonesia
DOI:
https://doi.org/10.59944/amorti.v5i3.1232Keywords:
Etika Bisnis Islam; UMKM; Ekonomi Berkelanjutan; Maqashid Syariah; Ekonomi Hijau.Abstract
Ekonomi berkelanjutan menuntut pelaku usaha untuk menyeimbangkan penciptaan laba dengan perlindungan lingkungan dan pemerataan manfaat sosial. Pada UMKM Indonesia, penerjemahan prinsip tersebut masih menghadapi persoalan konsistensi tata kelola, keterbatasan sumber daya, serta kecenderungan praktik keberlanjutan yang bersifat administratif. Artikel ini bertujuan menganalisis kontribusi etika bisnis Islam dalam membangun ekonomi berkelanjutan pada UMKM Indonesia serta merumuskan kerangka implementasinya. Penelitian menggunakan tinjauan literatur sistematis terhadap 30 publikasi tahun 2020–2025 yang relevan dengan etika bisnis Islam, UMKM, keberlanjutan, tata kelola, pembiayaan syariah, dan ekonomi hijau. Seleksi dilakukan melalui tahapan identifikasi, penyaringan, penilaian kelayakan, dan sintesis tematik. Hasil menunjukkan bahwa nilai tauhid, amanah, keadilan, ihsan, maslahah, khalifah, serta larangan israf membentuk mekanisme etis yang mendorong transparansi transaksi, perlindungan pekerja dan konsumen, pengelolaan sumber daya, inovasi hijau, serta akuntabilitas sosial. Namun, pengaruh etika terhadap kinerja berkelanjutan bergantung pada internalisasi nilai dalam tata kelola, kapabilitas sumber daya manusia, akses pembiayaan, dan dukungan ekosistem. Artikel ini menawarkan kerangka Etika Bisnis Islam–UMKM Berkelanjutan yang menghubungkan nilai, praktik operasional, dan luaran ekonomi, sosial, serta lingkungan. Implikasinya, etika bisnis Islam perlu dioperasionalkan menjadi indikator, prosedur, dan insentif, bukan berhenti sebagai klaim kepatuhan normatif.
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