The Comparative Review Model in Measuring Islamic And Conventional Banking System of The Islamic Banking Culture in Malaysia (Model Tinjauan Perbandingan Dalam Mengukur Sistem Perbankan Islam Dan Konvensional dalam Budaya Perbankan Islam Di Malaysia)

Abstract

There is a narrative inclusion of Islamic values that are driven by religion as a living culture in Malaysia. Islamic banking institutions involved in the implementation of the Islamic Banking System which provides an opportunity for the general public to incorporate Islam into their financial context lives. The Islamic banking institution is responsible for pioneering the Islamic financial services industry. Therefore, the main issue is to what extent Islamic banking culture has been practiced. The main objective is to measure the Islamic and conventional banking system in the context of Islamic banking culture by using a comparative review model. The study was using the qualitative approach that involved structured interviews with the officers of Sharia’, operations, products and services personnel and the top management. The data analysis was carried out by employing the ATLAS.ti software. The finding indicates the principles in the Islamic banking system do not permit any business activities related to interest (riba), gambling (maisir) and speculative elements (gharar). The principles in the conventional banking system are based on the capitalist system through the theory of demand and supply. The meaning and understanding of the Islamic organisation culture shows are very significant differences between Islamic and conventional banking. The concept of Islamic banking is based on social justice while the concept of the conventional banking is focused on maximizing profit. The implication is that there are several aspects such as leadership, product development and innovation as well as services which need to be improved and given ample consideration.

Keywords: sociology & anthropology; Islamic banking culture; conventional banking; organizational culture; Islamic organizational culture.

Abstrak

Terdapat naratif pengamalan nilai-nilai Islam yang didorong oleh agama sebagai budaya hidup di Malaysia. Institusi perbankan Islam terlibat dalam pelaksanaan Sistem Perbankan Islam yang memberi peluang kepada masyarakat umum untuk mengamalkan Islam dalam konteks kewangan. Institusi perbankan Islam bertanggungjawab mempelopori industri perkhidmatan kewangan Islam. Persoalan utama kajan adalah sejauh mana budaya perbankan Islam telah diamalkan. Objektif utama ialah untuk mengukur sistem perbankan Islam dan konvensional dalam konteks budaya perbankan Islam dengan menggunakan model tinjauan perbandingan. Kajian ini menggunakan pendekatan kualitatif yang melibatkan wawancara berstruktur dengan pegawai Syariah, operasi, produk dan perkhidmatan dan pihak atasan. Analisis data dilakukan dengan menggunakan perisian ATLAS.ti. Penemuan kajian menunjukkan prinsip-prinsip dalam sistem perbankan Islam tidak membenarkan kegiatan perniagaan yang berkaitan dengan bunga (riba), perjudian (maisir) dan unsur spekulatif (gharar). Prinsip-prinsip dalam sistem perbankan konvensional didasarkan pada sistem kapitalis melalui teori permintaan dan penawaran. Makna dan pemahaman budaya organisasi Islam menunjukkan perbezaan yang sangat ketara antara perbankan Islam dan konvensional. Konsep perbankan Islam didasarkan pada keadilan sosial sementara konsep perbankan konvensional difokuskan pada memaksimumkan keuntungan. Implikasinya ialah terdapat beberapa aspek seperti kepemimpinan, pengembangan produk dan inovasi serta perkhidmatan yang perlu ditingkatkan dan diberi pertimbangan wajar.

Kata kunci: sosiologi & antropologi; budaya perbankan Islam; perbankan konvensional; budaya organisasi; budaya organisasi Islam.