Analisis Kesesuaian Syariah Dalam Implementasi Akad Mudharabah Pada Lembaga Keuangan Syariah

Abstract

This study aims to analyze Sharia compliance in the implementation of mudharabah contracts within Sharia financial institutions, based on Islamic muamalah principles and applicable Sharia regulations. It employs a qualitative approach with a descriptive-analytical design. Data were gathered through observation, interviews, and documentation, and supplemented by a review of DSN-MUI fatwas, fiqh muamalah literature, Sharia accounting standards, books, journals, and relevant prior research. Data analysis involved data reduction, data presentation, and conclusion drawing, while data validity was verified through source and technique triangulation. The findings indicate that Sharia compliance in mudharabah contract implementation is not determined solely by the formal use of the contract; rather, it must be reflected in the fulfillment of the contract's essential elements (rukn) and conditions (syarat), capital clarity, the halal nature of business activities, agreement on the profit-sharing ratio, profit and loss distribution, transparency, and Sharia supervision. Implementation still faces challenges such as information asymmetry, moral hazard, business risk, and potential gaps between normative regulations and operational practices. Therefore, strengthening supervision by the Sharia Supervisory Board, enhancing reporting transparency, improving the parties' understanding, and ensuring consistent application of DSN-MUI fatwas are essential to ensure that mudharabah contracts operate in accordance with the principles of justice, trustworthiness, partnership, and risk-sharing within the Sharia economy.