Sharia Compliance Analysis in MSME Financing at BPRS Buana Mitra Perwira Purbalingga
DOI:
https://doi.org/10.24252/al-risalah.v26i2.68429Keywords:
Sharia Compliance; MSME Financing; BPRSAbstract
Islamic Rural Banks (BPRS) play a strategic role in expanding access to financing for Micro, Small, and Medium Enterprises (MSMEs) through mechanisms based on Islamic principles. However, existing studies on sharia compliance in MSME financing tend to emphasize the conformity of contracts and financing procedures, while contextual studies integrating contractual compliance, transaction transparency, sharia supervision, and the contribution of financing to MSME economic empowerment remain limited. This study aims to analyze the implementation of sharia compliance in MSME financing at BPRS Buana Mitra Perwira Purbalingga. The study employed a qualitative approach, with data collected through interviews, observations, and documentation, while data were analyzed interactively through data reduction, data presentation, and conclusion drawing. The findings indicate that sharia compliance in MSME financing is implemented through the use of contracts that conform to sharia principles, transaction transparency, and supervision by the Sharia Supervisory Board (DPS). Financing also contributes to MSME economic empowerment by providing business capital and supporting community economic activities. Nevertheless, the implementation of sharia compliance continues to face challenges, particularly limited public understanding of Islamic financial mechanisms and difficulties in financing supervision. The novelty of this study lies in understanding sharia compliance not merely as formal contractual conformity, but as a broader practice encompassing transparency, supervision, and an orientation toward MSME economic empowerment. This study contributes to the development of Islamic economic law scholarship by providing empirical insights into strengthening sharia compliance in MSME financing practices at the BPRS level.
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