Praktik Akad Murabahah, Mudharabah, dan Ijarah: Uji Shariah Compliance dan Legal Compliance Bank Syariah

Ahmad Fauzi Tidjani; Fadali Rahman; Aang Kunaifi; Fatun Fatun

doi:10.37348/cendekia.v12i1.925

Authors

Ahmad Fauzi Tidjani Universitas Al-Amien Prenduan Sumenep
Dr. Rahman Universitas Madura Pamekasan Indonesia
Dr. Akunaifi Institut Agama Islam Al-Khairat Pamekasan https://orcid.org/0000-0003-2976-1367
Fatun Institut Agama Islam Al-Khairat Pamekasan

DOI:

https://doi.org/10.37348/cendekia.v12i1.925

Keywords:

Islamic Contracts,, Shariah Compliance,, Legal Compliance,, Islamic Banking

Abstract

This study examines the implementation of murabahah, mudharabah, and ijarah contracts in Islamic banking through the perspectives of shariah compliance and legal compliance. The research employs a qualitative approach using field research and a literature review conducted at BPRS Bhakti Sumekar. Primary data were collected through in-depth interviews and direct observation of financing practices, while secondary data were obtained from regulations issued by the Financial Services Authority (OJK), fatwas of the National Sharia Council of the Indonesian Ulama Council (DSN-MUI), and relevant academic literature. The findings reveal that in murabahah transactions, Islamic banks do not directly provide goods as prescribed in classical Islamic jurisprudence. Instead, banks apply a wakalah scheme as a form of compliance with OJK regulations. Although this mechanism formally maintains shariah compliance, it raises concerns regarding substantive compliance. In mudharabah contracts, the role of Islamic banks as shahibul mal has not been fully optimized, particularly in supervising customers’ businesses, which may increase the risk of default and non-performing financing. Meanwhile, ijarah contracts tend to better align with both shariah principles and positive law. This study recommends strengthening the real sector involvement of Islamic banks in providing goods and services, as well as enhancing business supervision mechanisms, to achieve professional and sustainable shariah and legal compliance.

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Author Biographies

Dr. Rahman, Universitas Madura Pamekasan Indonesia

Lecturer

Dr. Akunaifi, Institut Agama Islam Al-Khairat Pamekasan

Lecturer

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