EVALUASI PEMBIAYAAN MURABAHAH, SALAM, DAN ISTISHNA' DALAM PERBANKAN SYARIAH: ANALISIS BERBASIS MAQASHID SYARIAH

Abstrak

Abstrak

Ketergantungan yang sangat tinggi perbankan syariah Indonesia terhadap akad murabahah sebagai instrumen pembiayaan dominan telah lama menjadi sorotan, sementara akad salam dan istishna' yang memiliki orientasi lebih kuat terhadap sektor riil justru jarang dimanfaatkan secara optimal. Penelitian ini bertujuan melakukan evaluasi komparatif terhadap ketiga akad pembiayaan tersebut menggunakan kerangka Maqashid Syariah sebagai alat analisis utama. Pendekatan yang digunakan adalah library research dengan teknik content analysis berbasis rubrik penilaian terformalisasi. Penelusuran literatur dilakukan secara sistematis melalui Google Scholar, Portal Garuda, DOAJ, Scopus, dan Web of Science. Dari 156 sumber yang teridentifikasi awal, sebanyak 39 sumber lolos proses seleksi berdasarkan kriteria relevansi, aksesibilitas, dan keterbaruan. Evaluasi dilakukan berdasarkan lima elemen maqashid syariah hifz al-din, hifz al-nafs, hifz al-'aql, hifz al-nasl, dan hifz al-mal menggunakan skema koding pre-defined dengan tiga tingkat skor (1=Rendah, 2=Sedang, 3=Tinggi). Hasil analisis menunjukkan bahwa salam memperoleh skor maqashid rata-rata 2,8 dan istishna' memperoleh skor 2,9, sementara murabahah memperoleh skor 1,9. Secara teoritis, penelitian ini memperluas dan mensistematisasi aplikasi kerangka Maqashid Syariah pada evaluasi komparatif akad pembiayaan sebuah dimensi yang belum banyak dieksplorasi dalam literatur sebelumnya.

Kata Kunci: Murabahah; Salam; Istishna'; Maqashid Syariah; Perbankan Syariah

Abstract

The Indonesian Islamic banking sector’s heavy reliance on the murabahah contract as the dominant financing instrument has long been a point of concern, while the salam and istishna’ contracts which are more strongly oriented toward the real sector are rarely utilized to their full potential. This study aims to conduct a comparative evaluation of these three financing contracts using the Maqashid Syariah framework as the primary analytical tool. The approach used is library research employing content analysis based on a formalized evaluation rubric. A systematic literature review was conducted through Google Scholar, Portal Garuda, DOAJ, Scopus, and Web of Science. Of the 156 sources initially identified, 39 sources passed the selection process based on criteria of relevance, accessibility, and recency. The evaluation was based on the five elements of Maqashid Syariah hifz al-din, hifz al-nafs, hifz al-'aql, hifz al-nasl, and hifz al-mal using a pre-defined coding scheme with three scoring levels (1=Low, 2=Moderate, 3=High). The analysis results show that salam received an average maqashid score of 2.8 and istishna’ received a score of 2.9, while murabahah received a score of 1.9. Theoretically, this study expands and systematizes the application of the Maqashid Syariah framework in the comparative evaluation of financing contracts a dimension that has not been extensively explored in previous literature.

Keywords: Murabahah; Salam; Istishna'; Maqasid al-Sharia; Islamic Banking