Kepatuhan Syariah Akad Murabahah Pembiayaan BSI Mitraguna Berkah Perspektif Mantan Pegawai

Rowi Kurniawan, Muhamad and -, Dr. Isman, S.H.I., S.H., M.H and -, Dr. Imron Rosyadi M.Ag (2024) Kepatuhan Syariah Akad Murabahah Pembiayaan BSI Mitraguna Berkah Perspektif Mantan Pegawai. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to assess the extent to which the implementation of the murabahah contract at Bank Syariah Indonesia (BSI) aligns with sharia principles, identify factors influencing the consistency of its execution, and develop recommendations for improving or enhancing financing transactions to ensure compliance with sharia principles. The study focuses on financing under the BSI Mitraguna Berkah program. This research employs a descriptive qualitative method to identify and analyze transaction practices that deviate from sharia regulations. Data collection was conducted through in-depth interviews with former BSI employees who had direct experience with the murabahah transaction process. The findings indicate that while BSI has endeavored to maintain sharia compliance, deviations in murabahah transaction practices were observed, including fictitious murabahah objects. Such practices contravene the fatwa of DSN-MUI No. 04/DSN-MUI/IV/2000 on murabahah. The causes of these deviations stem from both internal and external factors within the institution. This study highlights several significant implications related to sharia compliance practices in Islamic financial institutions, particularly in murabahah contracts. First, the findings emphasize the need to enhance employees' competency and understanding of sharia contract execution to ensure transactions are conducted in accordance with correct principles while preserving sharia integrity in daily operations. Islamic banks may consider implementing training and motivational programs to emphasize the importance of ensuring the barakah of transactions in line with sharia. Additionally, improving the effectiveness of Internal Audit functions and the Sharia Supervisory Board (DPS) is essential to strengthen internal oversight and reduce potential deviations. The novelty of this research lies in its specific identification of the root causes of sharia compliance deviations in murabahah transaction practices. It reveals internal factors, such as employees' lack of knowledge and pressure to meet targets, as well as external factors, such as customer expectations and market competition, as primary causes of non-compliance. Furthermore, the study underlines that although Internal Audit and DPS functions are in place, they remain suboptimal in preventing sharia violations, highlighting the need for a reassessment of their supervisory roles within Islamic banks. This research enriches the literature on sharia compliance practices in Indonesia's Islamic finance industry by providing an empirical perspective and improvement solutions based on the direct experiences of former employees, a perspective that has received limited attention in prior studies.

Item Type:	Thesis (Thesis)
Uncontrolled Keywords:	Sharia Compliance, Murabahah Contract, Sharia Principles
Subjects:	B Al Islam; Pcychology; Philosophy; Religion > BA Islamic > Hukum Ekonomi Islam > Perbankaan Islam H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > Bank Syariah
Divisions:	Fakultas Agama Islam > S2 Hukum Ekonomi Syariah
Depositing User:	MUHAMAD ROWI KURNIAWAN
Date Deposited:	29 Nov 2024 01:18
Last Modified:	09 Jan 2026 07:54
URI:	http://eprints.ums.ac.id/id/eprint/129373

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