Financing Implementation Murabahah in Sharia Banking: Legal Perspective No. 21 Of 2008 and Maqâsid Al-Syari'ah

Authors

  • Seger Santoso Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Eri Kusnanto Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • M. Reza Saputra Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Hanifah Hanifah Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
  • Siti Maulizah Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa

DOI:

https://doi.org/10.55606/optimal.v2i2.4454

Keywords:

Murabahah, Islamic banking, Maqâsid Al-Syari'ah

Abstract

Murabahah has become a flagship product in Islamic banking in Indonesia and internationally, as evidenced by data from Bank Indonesia in 2023, which shows murabahah financing reaching IDR 380 trillion or 30.91% of total Islamic banking financing. The popularity of murabahah is supported by its fiqh scheme, which is considered to have low risk, transparency in prices and costs, fairness in payments, and compliance with sharia principles. However, implementing murabahah financing faces various challenges, including gaps in legal interpretation, regulatory inconsistencies, and a lack of understanding and education regarding the principles of maqâsid al-syarî’ah. This research uses normative legal methods to evaluate the effectiveness of murabahah implementation within Law No. 21 of 2008 and the principles of maqâsid al-syarî’ah. Through qualitative analysis of primary and secondary data, this research provides recommendations for improving legal interpretation, enhancing coordination between institutions, and educating the public to improve the quality and compliance with sharia principles in murabahah financing.

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Website:

Ahdiat, Adi. (2023). Pembiayaan Syariah Terus Bertambah, Tembus Rp507 Triliun Per April 2023. Retrieved from https://databoks.katadata.co.id/

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Published

2023-06-30

How to Cite

Seger Santoso, Eri Kusnanto, M. Reza Saputra, Hanifah Hanifah, & Siti Maulizah. (2023). Financing Implementation Murabahah in Sharia Banking: Legal Perspective No. 21 Of 2008 and Maqâsid Al-Syari’ah. OPTIMAL Jurnal Ekonomi Dan Manajemen, 3(2), 288–301. https://doi.org/10.55606/optimal.v2i2.4454

Issue

Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen

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Articles

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