Intention and It's Impact on Islamic Financial Transactions: a Phenomenological Approach to Monotheism
Abstract
The aim of this research is to identify the impact of intentions in Islamic
financial transactions at Bank Syariah Indonesia (BSI). Intention in
Islamic financial transactions is a component that determines whether a
behavior is good or bad. Intention in Islam indicates the validity of an
action. As explained in QS. Al-Isra' verse 19 and the Hadith of the
Prophet Muhammad saw which explains that intentions have an impact
on a Muslim's financial transactions which will also have an impact on
the organization. The research method used in this research is
qualitative with a monotheism phenomenological approach. The data
source uses noema and noesis data, while data analysis uses intentional
analysis. The informants in this research were 4 people who
represented BSI financial managers. The research results explain that
intentions in Islamic financial transactions can become a collective
intention at BSI. There are 3 elements in intention, namely: knowledge
of faith in transactions, knowledge of sharia and feelings of ihsan in
managing finances. This intention can animate management in
managing financial transactions of Islamic entities. Intention can
encourage the accountant's determination to make financial reports
honestly, fairly, responsibly and comply with sharia accounting
standards
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