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Kod Tatakelakuan Profesional dan Etika

Bakir Hassan
By Bakir Hassan
7 years ago
Kod Tatakelakuan Profesional dan Etika

Amanah, Ard, Islam, Mal, Shariah , Zakat, Maslaha, Ukhuwah


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  1. Kod Tatakelakuan Profesional dan Etika Code of Professional Conduct and Ethics Version 1 .0 Januari 2014
  2. KANDUNGAN KANDUNGAN .......................................................................................................1 1.0 MUQADDIMAH ...............................................................................................2 2.0 KOD TATAKELAKUAN (Code of Conduct).....................................................2 2.1 Amanah (Trustworthy) ..............................................................................2 2.2 Integriti (Integrity) .....................................................................................3 2.3 Bertanggungjawab (Responsible) .............................................................5 2.4 Ukhuwah (Fraternity) ................................................................................7 3.0 PELAKSANAAN (Implementation) ..................................................................7
  3. 1 .0 MUQADDIMAH Tujuan Kod ini adalah untuk memberi panduan kepada ahli mengenai tatakelakuan dan perilaku yang sesuai ke arah penghayatan profesionalisme yang tinggi serta gerak kerja yang beretika sebagai penasihat Syariah kewangan Islam. Bagi tujuan Tatakelakuan ini 'ahli' bermaksud semua kategori keahlian ASAS seperti yang termaktub dalam Perlembagaan. (The purpose of this Code is to provide a guide to members on the proper conduct and behaviour towards maintaining a high level of professionalism and proper work ethics in discharging their duties and responsibilities as Shariah advisers in Islamic finance. For the purpose of this Code 'members' shall refer to all categories of ASAS members as defined in the Constitution). 2.0 KOD TATAKELAKUAN (Code of Conduct) Kod ini ditunjangi oleh prinsip etika dan nilai berikut (This Code is anchored upon the following ethical principles and values): 2.1 Amanah (Trustworthy) a) Setiap ahli hendaklah menghayati Islam dari segi aqidah, syariat dan akhlak khususnya dalam menunaikan solat lima waktu, puasa Ramadhan, membayar zakat dan menunaikan haji. (Every member shall observe the principal tenets of Islam with respect to aqidah, shariah and akhlak particularly in observing the daily obligatory prayers, fasting in Ramadhan, paying the zakat and performing the Hajj). b) Setiap ahli hendaklah mematuhi kehendak Perlembagaan dan Peraturan ASAS. (Every member shall be bound by the Constitution and Regulations of ASAS). c) Setiap ahli yang dilantik sebagai penasihat Syariah kewangan Islam hendaklah benar-benar berlaku amanah dan jujur terhadap institusi yang melantiknya di samping menyedari tanggungjawabnya kepada pihak kawalselia dari segi kebebasannya dalam memberi khidmat nasihat. Beliau tidak boleh menerima sebarang imbuhan lain seperti elaun, komisen dan wang saguhati bagi kerja dan tanggungjawab yang sama. 2|Halaman
  4. (Every member shall act strictly in a trustworthy manner in relation to the institution which has appointed him bearing in mind his accountability to Regulator in terms of his independence when providing advisory services. He is not allowed to receive any other remuneration such as allowances, commissions and monetary gifts for the same work and responsibility). 2.2 Integriti (Integrity) a) Setiap ahli hendaklah sentiasa menepati kriteria 'layak dan sesuai' yang ditetapkan dari semasa ke semasa oleh pihak kawalselia. (Every member shall always fulfill the 'fit and proper' criteria set from time to time by the regulator). b) Setiap ahli hendaklah pada setiap masa berkelakuan yang sewajarnya demi menjaga maruah dan nama baiknya sebagai penasihat Syariah, di samping menjaga reputasi institusi kewangan di mana beliau berkhidmat, serta reputasi bidang kewangan Islam umumnya. Beliau hendaklah sentiasa melaksanakan tanggungjawabnya secara profesional serta dengan penuh integriti melalui sebaik pertimbangan dan semampu kemahiran yang ada. (Every member shall at all times conduct himself in a manner so as to uphold his dignity and reputation as a Shariah adviser, in addition to safeguarding the reputation of the financial institution in which he serves, as well as the reputation of the field of Islamic finance in general. He shall exercise his professional skill and judgement to the best of his ability and discharge his professional duties with integrity). c) Setiap ahli hendaklah mengelakkan diri dari sebarang keadaan percanggahan kepentingan apabila menjadi penasihat Syariah institusi kewangan; dan sekiranya berlaku keadaan sedemikian beliau hendaklah mengisytiharkannya secara yang sesuai serta mengecualikan dirinya dari terlibat dalam sebarang proses perbincangan dan membuat keputusan. (Every member shall avoid any conflict of interest situation when acting as a Shariah adviser to a financial institution; and if such a situation occurs he shall declare it in an appropriate manner and abstain from the deliberation and decision making process). d) Seseorang ahli tidak boleh mendakwa hak milik harta intelek bagi produk dan instrumen kewangan Islam serta dokumentasi berkaitan, yang terhasil dari pelaksanaan kerjanya sebagai penasihat Syariah kecuali telah 3|Halaman
  5. mendapat izin secara bertulis dari institusi kewangan di mana ia berkhidmat . (A member shall not claim the right of intellectual property of the Islamic financial instruments and products, including their related documentation produced in the course of his work as a Shariah adviser, unless duly authorised in writing by the financial institution in which he serves). e) Seseorang ahli tidak seharusnya mengambil tanggungjawab atau tugasan yang beliau sendiri percaya tidak kompeten atau berkeupayaan untuk melaksanakannya. (A member shall not undertake any responsibility in his capacity as a Shariah adviser which he does not believe himself competent or able to discharge). f) Seseorang ahli selaku penasihat Syariah tidak harus memuji dan mengangkat diri sendiri melalui apa-apa iklan dan publisiti di media cetak atau media elektronik, samada ianya ditulis sendiri atau oleh orang lain di atas permintaannya. (A member in his capacity as a Shariah adviser shall not, in selfpraiseworthy language advertise or publicise himself in any advertisement both in the print and electronic media, whether written by himself or by any other person requested by him). g) Seseorang ahli tidak seharusnya mendedahkan secara tidak wajar sebarang maklumat atau rahsia mengenai operasi perniagaan dan strategi institusi kewangan di mana beliau telah atau sedang berkhidmat. (A member shall not improperly disclose any information or propriety and sensitive facts concerning the business and strategy of the financial institution in which he has previously served or is currently serving). h) Setiap ahli hendaklah mengambil tindakan sesuai bagi memastikan kesinambungan dan peningkatan kekompetenan profesional sebagai seorang penasihat Syariah dengan memberi perhatian serta mengikuti perkembangan ilmu pengetahuan dan kemahiran dalam bidang muamalat serta bidang-bidang berkaitan seperti kewangan, ekonomi, perakaunan, pengurusan risiko dan undang-undang. Setiap ahli hendaklah mengikuti Program Peningkatan Profesional Berterusan (CPE) yang ditetapkan oleh ASAS. (Every member shall take reasonable steps to maintain and develop his professional competence as a Shariah adviser by giving attention to 4|Halaman
  6. updating knowledge and competency in the field of muamalat as well as related fields such as finance , economy, accounting, risk management and law. Every member shall participate in the Continuing Professional Enhancement (CPE) Program determined by ASAS). 2.3 Bertanggungjawab (Responsible) a) Dalam menjaga reputasi institusi kewangan di mana ahli itu berkhidmat, reputasi bidang kewangan Islam yang merupakan kepentingan awam atau maslahah 'ammah tidaklah boleh dikompromi. Dengan lain perkataan ahli itu adalah bertanggungjawab terhadap orang ramai dengan tidak mengkompromi kepentingan mereka semata-mata menjaga kepentingan institusi di mana beliau berkhidmat. (In upholding the reputation of the financial institution in which the member serves, the reputation of the field of Islamic finance wherever deemed to be of public interest or maslahah 'ammah shall not be compromised. In other words the member has responsibility towards the public in not compromising their interest simply for the sake of the institution in which he serves). b) Seseorang ahli dalam apa keadaan sekalipun tidak seharusnya melobi dengan membayar kepada seseorang upah, komisen atau yuran bagi mendapatkan jawatan atau lantikan samada sebagai penasihat Syariah ataupun apa-apa jawatan lain. (A member shall not under any circumstances lobby by paying any person wages, commissions or fees for the position of, or appointment as a Shariah adviser nor for any other position for that matter). c) Seseorang ahli tidak seharusnya terlibat dengan apa-apa pembayaran sebagai orang tengah bagi pihak institusi kewangan di mana ia berkhidmat atau bagi pihak seseorang, syarikat atau badan yang berurusan dengan institusi kewangan di mana ia berkhidmat. (A member shall not be involved as an intermediary in any payments made on behalf of the financial institution in which he serves or on behalf of any individual, company or body dealing with the financial institution in which he serves). d) Seseorang ahli hendaklah pada setiap masa menjalankan tugasannya sebagai penasihat Syariah secara jujur, penuh dedikasi dan 5|Halaman
  7. bertanggungjawab ; dan seboleh mungkin tidak mengakibatkan pembaziran atau kerosakan di atas muka bumi. (A member shall at all times undertake his role as a Shariah adviser with full dedication and honesty by ensuring that his views and opinions are responsible and concrete; without as much as possible causing wastage or destruction on earth) e) Seseorang ahli harus bertanggungjawab secara peribadi terhadap kerja atau pandangan dan pendirian yang diutarakan dan tidak lepas tangan, serta dengan sedaya boleh memastikan pegawai Syariah, sekretariat Syariah atau pengurusan institusi berkenaan memahami keputusan jawatankuasa Syariah serta kompeten dalam melaksanakan keputusan tersebut. (A member shall accept personal responsibility for all work done or opinion and position taken by him without passing the buck, and shall as far as possible ensure that the Shariah officer, Shariah secretariat or management of the institution concerned understand the resolution of the Shariah committee and have the competency to execute the resolution). f) Seseorang ahli apabila diminta memberi pandangan atau pendapat sebagai penasihat Syariah baik dalam mesyuarat jawatankuasa Syariah mahupun di luar, hendaklah berbuat demikian dengan secara objektif dan rasional serta tidak mengikut emosi. (A member when called upon to give an opinion or view as a Shariah adviser whether he be in a Shariah committee meeting or otherwise, shall do so objectively and rationally without being emotional). g) Seorang ahli dalam keadaan di mana beliau adalah satu-satunya penasihat Syariah, sekiranya pandangan profesionalnya tidak diterima atau diabaikan secara sedar oleh institusi, hendaklah mengambil langkah yang bersesuaian untuk memaklumkan kepada institusi yang berkenaan dan jika perlu kepada pihak pengawal selia yang berkenaan, akan risiko yang ditanggung akibat penolakan atau pengabaian tersebut. (A member in the situation where he is the only Shariah adviser and his professional opinion is not accepted or intentionally neglected by an institution, shall take reasonable steps to inform the institution concerned and if necessary the supervisory authority, of the risks borne due to the nonacceptance or intentional neglect). 6|Halaman
  8. h ) Seseorang ahli tidak harus membuat sebarang kenyataan umum sebagai seorang penasihat Syariah sebelum memastikan kelayakannya untuk berbuat demikian serta kaitannya dengan mana-mana pihak (yang mungkin mendapat manfaat dari kenyataan tersebut), telahpun dengan secara telus diisytiharkan. (A member shall not make any public statement in his capacity as a Shariah adviser before ensuring his qualification to make the statement and his association with any party {which may benefit from his statement}, are declared in a transparent manner). 2.4 Ukhuwah (Fraternity) a) Setiap ahli hendaklah pada setiap masa berkelakuan sewajarnya bagi menjaga reputasi dan kedudukan ASAS serta berlaku adil dan berintegriti terhadap sesama ahli ASAS mahupun sesiapa sahaja yang ada hubungan kerja dengannya. (Every member shall at all times so order his conduct as to uphold the dignity and reputation of ASAS, and act with fairness and integrity whether towards fellow members or persons with whom his work is connected). b) Seseorang ahli tidak seharusnya dengan secara melulu atau dengan niat jahat memperkecilkan atau memfitnah; atau cuba memperkecilkan atau memfitnah; baik dengan secara langsung atau tidak langsung, bagi menjatuhkan nama baik dan reputasi profesional mana-mana ahli ASAS atau mana-mana penasihat Syariah kewangan Islam. (A member shall not recklessly or maliciously undermine or slander; or attempt to undermine and slander, whether directly or indirectly, the good name and professional reputation of any ASAS member or any Shariah adviser in Islamic finance). 3.0 PELAKSANAAN (Implementation) Bagi tujuan pelaksanaan dan penguatkuasaan Tatakelakuan ini, Exco ASAS boleh menentukan tatacara berkaitan aduan dan pengendalian aduan. (For the purpose of implementing and enforcing this Code, the Exco of ASAS may determine the procedure related to complaints and handling of complaints) © Association of Shariah Advisors for Islamic Finance Malaysia (ASAS) 7|Halaman