IMPLEMENTASI MAQASID SYARIAH SEBAGAI LANDASAN FILOSOFIS DALAM PENGEMBANGAN PRODUK PERBANKAN SYARIAH DI INDONESIA
DOI:
https://doi.org/10.24252/iqtishaduna.v7i4.68970Abstract
Abstrak
Perbankan syariah di Indonesia mengalami perkembangan yang signifikan, namun implementasi maqasid syariah sebagai landasan filosofis masih menghadapi berbagai tantangan. Penelitian ini bertujuan untuk mengkaji kedudukan maqasid syariah sebagai landasan filosofis dalam pengembangan produk perbankan syariah di Indonesia, menganalisis implementasinya dalam produk-produk utama perbankan syariah, serta mengidentifikasi kesenjangan antara idealitas maqasid syariah dan realita praktik perbankan syariah kontemporer. Jenis penelitian ini adalah kualitatif deskriptif dengan pendekatan library research. Sumber data meliputi jurnal ilmiah, buku referensi, fatwa DSN-MUI, dan regulasi OJK. Teknik analisis yang digunakan adalah content analysis. Hasil penelitian menunjukkan bahwa maqasid syariah merupakan fondasi normatif yang komprehensif bagi sistem perbankan syariah, mencakup perlindungan agama, jiwa, akal, keturunan, dan harta. Implementasinya tercermin dalam produk-produk seperti murabahah, mudharabah, dan musyarakah yang bertujuan menjaga kemaslahatan masyarakat. Namun, masih terdapat kesenjangan antara teori dan praktik, antara lain dominasi akad murabahah yang berorientasi profit, rendahnya literasi keuangan syariah, serta lemahnya pengawasan internal bank syariah. Penelitian ini merekomendasikan penguatan tata kelola syariah, peningkatan literasi masyarakat, serta kolaborasi antar pemangku kepentingan untuk mengoptimalkan implementasi maqasid syariah.
Kata Kunci: Maqasid Syariah, Perbankan Syariah, Produk Perbankan, Landasan Filosofis, Indonesia
Abstract
Islamic banking in Indonesia has experienced significant growth; however, the implementation of maqasid sharia as a philosophical foundation still faces various challenges. This study aims to examine the position of maqasid sharia as a philosophical foundation in Islamic banking product development in Indonesia, analyze its implementation in key Islamic banking products, and identify gaps between maqasid sharia ideals and contemporary Islamic banking practice. Using a descriptive qualitative approach with library research, data were collected from scientific journals, reference books, DSN-MUI fatwas, and OJK regulations, then analyzed through content analysis. Results indicate that maqasid sharia constitutes a comprehensive normative foundation for Islamic banking, encompassing the protection of religion, life, intellect, lineage, and property. Its implementation is reflected in murabahah, mudharabah, and musyarakah products. Nevertheless, gaps persist including profit-oriented contract dominance, low Islamic financial literacy, and weak internal sharia supervision. The study recommends strengthening sharia governance, improving public literacy, and fostering stakeholder collaboration.
Keywords: Maqasid Sharia, Islamic Banking, Banking Products, Philosophical Foundation, Indonesia
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Copyright (c) 2026 Fitriya Lestari, Irma Siagian, Intan, Jesslyn Nathania Sibarani, Lamtasya Ramadhani Pulungan, Rona Zalfa Aulia
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