A Concept of Islamic Corporate Financial Management
(1) Universitas Islam Negeri (UIN) Syarif Hidayatullah Jakarta
(*) Corresponding Author
Abstract
This paper aims to formulate the corporate financial management concept that complied with Islam's principles and values. The methodology used was a critical analysis of the conventional theories of corporate financial management, using normative and conceptual approaches contained in Al-Quran and Hadith. Findings are including the concepts of corporate financial management based on the principles and values of Islam in the form of goal achievement that maximizes corporate value. The scope of Islamic corporate financial management discussed in this research is the financial management process of a corporate that begins when obtaining funding, involves the concept of operational and capital funding alternatives for companies that comply with Sharia principles along with instruments and calculation of the cost of capital, until financial management reporting and its analysis that should recalculate performance of corporate based on Islamic values.
Penelitian ini bertujuan untuk merumuskan konsep pengelolaan keuangan perusahaan yang sesuai dengan prinsip dan nilai Islam. Metodologi yang digunakan adalah analisis kritis terhadap teori konvensional pengelolaan keuangan perusahaan, dengan menggunakan pendekatan normatif dan konseptual yang tertuang dalam Al-Quran dan Hadits. Hasil penelitian meliputi konsep pengelolaan keuangan perusahaan berdasarkan prinsip dan nilai Islam dalam rangka pencapaian tujuan manajemen keuangan, yaitu memaksimalkan nilai perusahaan. Ruang lingkup pengelolaan keuangan perusahaan syariah yang dibahas dalam penelitian ini adalah proses pengelolaan keuangan suatu perusahaan yang dimulai sejak memperoleh pendanaan, meliputi konsep alternatif pendanaan operasional dan modal bagi perusahaan yang memenuhi prinsip syariah beserta instrumen dan perhitungan biaya modal, hingga pelaporan pengelolaan keuangan yang harus disajikan oleh perusahaan dan analisisnya harus memperhitungkan kinerja perusahaan berdasarkan nilai-nilai Islam.
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DOI: http://dx.doi.org/10.31602/iqt.v9i1.9458
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