Hamka

This study is motivated by the importance of transparency and accountability in Islamic financial management to ensure justice, honesty, trustworthiness, and the protection of the rights of parties involved in financial transactions. Although Islamic accounting studies have developed in areas such as financial reporting and institutional governance, the integration of Qur’anic values through the perspective of Nusantara Qur’anic exegesis remains an area that requires further development. This study aims to analyze Buya Hamka’s interpretation of Qur’an Surah Al-Baqarah [2]: 282–283 in Tafsir Al-Azhar concerning financial transparency and accountability and to identify its relevance to contemporary financial governance. This study employs a qualitative approach using library research. Data were collected through documentation of primary sources, namely the Qur’an and Tafsir Al-Azhar, as well as secondary sources consisting of relevant books and scholarly articles. The data were analyzed using the taḥlīlī (analytical) method of Qur’anic exegesis and content analysis, involving the identification, categorization, interpretation, and contextualization of the findings. The results indicate that Hamka’s interpretation incorporates the principles of transparency through transaction recording, clarity of rights and obligations, disclosure of information, and the appointment of an impartial record keeper. Meanwhile, accountability is reflected in witnessing, transaction verification, fulfillment of obligations, safeguarding trust, and the prohibition against concealing testimony. These findings affirm that transparency and accountability are not merely administrative requirements but also have moral and spiritual dimensions. Accordingly, these values can serve as an ethical foundation for strengthening Islamic financial governance that upholds justice, honesty, and responsibility.

Materialism is a lifestyle that has developed over time as a pattern of life orientation that places material aspects as the center of the meaning of human existence. This tendency is evident in an excessive love of the world, such as wealth, women, children, and various other worldly pleasures. This gives rise to various humanitarian issues, which have long received attention and responses from the Qur'an, as reflected in Surah Ali Imran [3]: 14, which criticizes excessive attitudes towards material things. This study aims to examine the Quran's criticism of materialism, its impact on social life, and the solutions offered by the Quran, by referring to the book Tafsir Al-Azhar by Buya Hamka. This study uses a qualitative approach with a library research type. The analytical method used is the tafsir tahlili approach to examine the verse in depth based on Buya Hamka's interpretation. Based on Buya Hamka’s interpretation in Tafsir Al-Azhar, QS Ali Imran verse 14 explains that human love for worldly pleasures such as wealth, children, women, and various forms of material possessions is part of human nature that has been adorned by Allah Swt. However, all of these pleasures are temporary and should not become the ultimate goal of life. In the modern context, this tendency may develop into a materialistic lifestyle characterized by consumerism, extravagance, and a focus on social status, which often leads to the neglect of moral and spiritual values. Buya Hamka’s interpretation emphasizes that the main issue lies in the direction of the human heart’s attachment to the world, not in the amount of wealth possessed. When the heart becomes overly attached to material things, humans are likely to fall into behaviors such as israf (excessiveness), tabdzir (wastefulness), and bakhil (miserliness). Therefore, wealth should be positioned as a means of worship to Allah Swt., not as the purpose of life. Thus, QS Ali Imran verse 14 highlights the importance of balancing worldly life and the hereafter so that humans do not fall into materialism and remain focused on the ultimate goal of returning to Allah Swt.

مادی‌گرایی سبکی از زندگی است که در طول زمان به عنوان الگویی از جهت‌گیری زندگی شکل گرفته و جنبه‌های مادی را به عنوان محور معنای وجود انسانی قرار می‌دهد. این گرایش در عشق افراطی به دنیا، مانند ثروت، زنان، فرزندان و انواع لذت‌های دنیوی دیگر، آشکار است. این امر منجر به بروز مسائل مختلف انسانی می‌شود که مدت‌هاست مورد توجه و واکنش قرآن قرار گرفته و در آیه ۱۴ سوره آل‌عمران [۳] که نگرش‌های افراطی نسبت به امور مادی را نقد می‌کند، بازتاب یافته است. هدف این پژوهش بررسی نقد قرآن بر مادی‌گرایی، تأثیر آن بر زندگی اجتماعی و راهکارهای ارائه‌شده توسط قرآن با ارجاع به کتاب تفسیر الازهر اثر Buya Hamka است. این پژوهش با رویکرد کیفی و از نوع پژوهش کتابخانه‌ای انجام شده است. روش تحلیلی مورد استفاده، رویکرد تفسیر تحلیلی (تفسیر تحلیلی) برای بررسی عمیق آیه بر اساس تفسیر Buya Hamka می‌باشد. بر اساس تفسیر Buya Hamka در تفسیر الازهر، آیه ۱۴ سوره آل‌عمران بیان می‌کند که محبت انسان به لذت‌های دنیوی همچون ثروت، فرزندان، زنان و انواع دارایی‌های مادی، بخشی از سرشت انسانی است که توسط خداوند متعال آراسته شده است. با این حال، همه این لذت‌ها موقتی هستند و نباید به هدف نهایی زندگی تبدیل شوند. در زمینه معاصر، این گرایش ممکن است به سبک زندگی مادی‌گرایانه‌ای تبدیل شود که با مصرف‌گرایی، اسراف و تمرکز بر جایگاه اجتماعی مشخص می‌شود و اغلب منجر به غفلت از ارزش‌های اخلاقی و معنوی می‌گردد. تفسیر Buya Hamka تأکید می‌کند که مسئله اصلی در جهت‌گیری دلبستگی قلب انسان به دنیا نهفته است، نه در میزان ثروت موجود. زمانی که قلب بیش از حد به امور مادی دلبسته شود، انسان‌ها احتمالاً به رفتارهایی مانند اسراف، تبذیر و بخل دچار می‌شوند. بنابراین، ثروت باید به عنوان وسیله‌ای برای عبادت خداوند متعال قرار گیرد، نه به عنوان هدف زندگی. بدین ترتیب، آیه ۱۴ سوره آل‌عمران بر اهمیت تعادل میان زندگی دنیوی و آخرت تأکید می‌کند تا انسان‌ها گرفتار مادی‌گرایی نشوند و همچنان بر هدف نهایی بازگشت به سوی خداوند متعال متمرکز بمانند.