Implementasi Hukum dan Prinsip-Prinsip Syariah Pada Lembaga Keuangan Syariah di Indonesia
Abstract
This study aims to analyze the implementation of Islamic law and Sharia principles in Islamic Financial Institutions (IFIs) in Indonesia, a country with the largest Muslim population in the world. IFIs play a vital role in promoting a financial system that aligns with Islamic values, particularly the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling). The research investigates how these institutions translate Sharia principles into operational practices through the use of Sharia-compliant contracts (akad), the establishment and function of the Sharia Supervisory Board (Dewan Pengawas Syariah or DPS), and adherence to fatwas issued by the National Sharia Council – Indonesian Ulema Council (DSN-MUI). Using a qualitative method with literature and regulatory analysis, the study finds that while the foundational implementation of Sharia principles is evident, there remain several gaps, including inconsistencies in contract execution, variations in interpretation among DPS members, and insufficient human resource capacity in Sharia economics. Moreover, challenges such as regulatory overlaps, market competition with conventional financial institutions, and public awareness further influence the full realization of Sharia compliance. The study concludes that enhancing regulatory frameworks, standardizing Sharia interpretations, increasing education and training in Islamic finance, and empowering DPS are essential steps to strengthen the credibility, trust, and sustainability of IFIs in Indonesia. This research contributes to the ongoing discourse on aligning modern financial practices with Islamic jurisprudence in emerging economies.
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