IMPLEMENTASI PRINSIP MAQASHID SYARIAH DALAM PENGELOLAAN LEMBAGA KEUANGAN SYARIAH DI INDONESIA: ANALISIS YURIDIS-NORMATIF
Keywords:
Sharia financial institutions; governance; distributive justice; maslahah; Maqashid Sharia IndexAbstract
Sharia financial institutions (SFIs) in Indonesia have experienced significant growth; however, the application of maqashid sharia (the objectives of Sharia) principles in their governance remains partial. This study analyzes the normative basis of maqashid sharia in SFI management and identifies gaps between the regulatory framework and institutional practices through a literature review. A normative-juridical approach was employed, utilizing a literature review of Law No. 21 of 2008 concerning Sharia Banking, DSN-MUI fatwas (religious rulings), and relevant academic literature. Qualitative content analysis was conducted, focusing on the principles of hifz al-mal (preservation of wealth), al-‘adl (justice), and maslahah (public interest/well-being). The findings indicate that, normatively, maqashid sharia has been accommodated within national regulations. In practice, however, implementation tends to be formalistic, dominated by adherence to contracts (Sharia compliance) and conventional financial indicators. The role of the Sharia Supervisory Board (DPS) remains limited to product oversight, while the integration of social functions and maqashid sharia-based indicators (such as the Maqashid Sharia Index) has not been optimized. The study recommends a paradigm shift in governance, the development of maqashid-based performance indicators, and the strengthening of the integration between commercial and social functions to realize a just and sustainable Sharia financial system.
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