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Pembiayaan Pra Pensiun Berkah merupakan salah satu produk pembiayaan syariah yang ditujukan bagi pegawai aktif yang akan memasuki masa pensiun untuk memenuhi berbagai kebutuhan konsumtif maupun produktif. Dalam pelaksanaannya, pembiayaan tersebut harus dilakukan sesuai dengan prinsip syariah dan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) agar terhindar dari unsur riba, gharar, dan maisir. Penelitian ini bertujuan untuk mengetahui prosedur akad Pembiayaan Pra Pensiun Berkah serta menganalisis kesesuaiannya dengan Fatwa DSN-MUI pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang diperoleh dianalisis secara deskriptif untuk memberikan gambaran mengenai pelaksanaan pembiayaan di lapangan. Hasil penelitian menunjukkan bahwa prosedur Pembiayaan Pra Pensiun Berkah meliputi tahap pengajuan pembiayaan, pemeriksaan dokumen, pengecekan Sistem Layanan Informasi Keuangan (SLIK), analisis kelayakan, persetujuan pembiayaan, pelaksanaan akad, pencairan dana, hingga monitoring pembayaran angsuran. Akad yang digunakan dalam pembiayaan ini umumnya adalah akad murabahah dan musyarakah mutanaqisah (MMQ) yang disesuaikan dengan tujuan pembiayaan nasabah. Hasil penelitian juga menunjukkan bahwa pelaksanaan Pembiayaan Pra Pensiun Berkah telah memenuhi prinsip transparansi, keadilan, dan kehati-hatian serta sesuai dengan rukun, syarat, dan ketentuan yang diatur dalam Fatwa DSN-MUI. Dengan demikian, dapat disimpulkan bahwa prosedur Pembiayaan Pra Pensiun Berkah pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah berjalan sesuai dengan prinsip syariah dan ketentuan Fatwa DSN-MUI. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan kajian perbankan syariah dan bahan evaluasi bagi lembaga keuangan syariah dalam meningkatkan kualitas layanan serta kepatuhan terhadap prinsip syariah.

Penelitian ini bertujuan untuk mengetahui prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura serta menganalisis kesesuaiannya dengan ketentuan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Produk gadai emas merupakan salah satu layanan pembiayaan jangka pendek yang memberikan kemudahan bagi masyarakat dalam memperoleh dana dengan menjadikan emas sebagai barang jaminan tanpa harus menjual aset yang dimiliki. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Data yang digunakan terdiri atas data primer dan data sekunder. Data primer diperoleh melalui observasi dan wawancara dengan pegawai yang menangani produk gadai emas, sedangkan data sekunder diperoleh dari dokumen perusahaan, buku, jurnal, peraturan, dan fatwa yang berkaitan dengan pembiayaan gadai emas syariah. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan studi pustaka, sedangkan analisis data dilakukan secara deskriptif dengan membandingkan praktik yang diterapkan di perusahaan dengan ketentuan syariah yang berlaku. Hasil penelitian menunjukkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura meliputi tahap pengajuan pembiayaan, pemeriksaan dan penaksiran emas, penentuan jumlah pembiayaan, pelaksanaan akad, dan pencairan dana kepada nasabah. Berdasarkan hasil analisis, prosedur yang diterapkan telah sesuai dengan ketentuan Fatwa DSN-MUI mengenai pembiayaan gadai emas, baik dari aspek pelaksanaan akad maupun penetapan biaya pemeliharaan dan penyimpanan barang jaminan. Dengan demikian, dapat disimpulkan bahwa prosedur pencairan pembiayaan gadai emas pada PT Bank Syariah Indonesia Tbk KC Jambi Pattimura telah dilaksanakan sesuai dengan prinsip syariah dan ketentuan yang berlaku dalam kegiatan perbankan syariah

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

The rapid development of digital service platforms, particularly online motorcycle taxi services, has transformed modern economic transaction patterns, where the relationship between drivers and consumers is categorized as an ijarah (service lease) contract. However, in practice, various forms of breach of contract (wanprestasi) frequently occur and potentially harm one of the parties. This study aims to analyze the concept of the ijarah contract, identify the forms of wanprestasi, and review them based on Sharia Economic Law principles. This qualitative normative research employs a literature-based approach, utilizing secondary data from classical fiqh books, DSN-MUI fatwas, the Indonesian Civil Code, and reputable academic journals, which are analyzed descriptively-analytically. The findings reveal that breaches occur in three typologies: unilateral cancellation by consumers (ta'addi), negligence and fictitious account manipulation by drivers (taqshir and tadlis), and disproportionate cancel fee policies by platforms, indicating structural dzulm. From a sharia perspective, the settlement of wanprestasi requires compensation (ta'widh) calculated based on actual loss without riba elements, while classifying technical obstacles as force majeure under a fault-based liability approach. This study implies the need to reconstruct the digital ecosystem so that it is not only formally valid but also enforces substantive justice based on maslahah (public interest), al-‘adl (justice), mas,uliyyah (responsibility), and tawazun (proportional balance)

The rapid development of financial technology (fintech) in the digital era presents both opportunities and challenges for the Islamic economic system. This study aims to analyze the concept of Islamic fintech, its role in digital economic transformation, and its legal review from the perspective of Islamic economic law (fiqh muamalah). Using a qualitative method with a normative juridical approach, this research examines various fintech models operating on sharia principles—including Islamic peer-to-peer (P2P) lending, digital Islamic crowdfunding, sharia payment gateways, and Islamic robo-advisory—and reviews their compliance with the principles of prohibition of riba (usury), gharar (excessive uncertainty), maysir (gambling), and the requirement of maslahah (public benefit). The results indicate that: (1) Islamic fintech represents a legitimate financial innovation insofar as it adheres to the principles of sharia; (2) the National Sharia Council–Indonesian Ulema Council (DSN-MUI) fatwas, particularly No. 117/DSN-MUI/II/2018 on Information Technology-Based Financing Services, provide a regulatory framework but require continuous updating to keep pace with technological developments; (3) Islamic fintech contributes significantly to financial inclusion, particularly for unbanked communities in Indonesia; and (4) challenges related to sharia compliance, data governance, and regulatory harmonization remain critical issues requiring the joint attention of regulators, sharia scholars, and technology practitioners. This study contributes to the development of Islamic economic law theory in the context of digital transformation and provides practical recommendations for Islamic fintech stakeholders.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

This study aims to analyze the implementation of problematic murabahah financing settlement at KSPPS BMT Huwaiza Depok and assess its compliance with the DSN-MUI Fatwa Number 47 and 48 of 2005. The approach used is descriptive qualitative with the type of normative-empirical Islamic law research. Data were obtained through interviews, observations, and documentation, which were then analyzed descriptively comparatively between field practices and the provisions of the fatwa. The results of the study indicate that the settlement of problematic financing is carried out in stages, starting with a persuasive approach, issuing warning letters, to restructuring through rescheduling and collateral sales. The rescheduling practice is carried out without increasing the amount of debt, only adjusting the payment period, while collateral sales are carried out based on market prices with the principle of justice. In conclusion, the implementation of problematic murabahah financing settlement at KSPPS BMT Huwaiza is in accordance with sharia principles and the DSN-MUI Fatwa, although the sharia arbitration mechanism has not been implemented.

This Study analyzes the fulfillment of dowry requirements as mutamawwal property according to KHI Articles 30-38 and assesses the suitability of crypto assets as dowry under the positive law regime of the Marriage Law, including its implications for the protection of wives’ rights and legal certainty in the digital era. The research employs a qualititative method with a normative juridical approach through literature study of primary sources (the Qur’an, hadith, KHI, Law No. 1 of 1974, Bappebti and OJK regulations, an MUI fatwas) and secondary sources comparising journals, theses, and dissertations on crypto dowry and maqasid syariah, analyzed descriptively-analitycally and comparatively bertween Islamic law and positive law. The findings that demonstrate that normatively, crypto assets can be classified as valuable property within the KHI framework provided they meet the following criteria: possessing economic value, having clear specifications regarding type and amount, being transferable through legal mechanisms (such as gifts or wallet transfers), and being mutually agreed upon by boh parties. Consequently, they are valid as dowry with the value determined at the time of the marriage contract to minimize the impact or price volatility. However, it still poses potential value disputes, necessitating the strengthening of administrative guidelines at the KUA (office of Religious Affairs) and the enhancement of digital forensic capacty in Religious Courts. The study recommends further harmonization among the KHI, crypto asset regulations, and religious fatwas through the development of technical guidelines for crypto dowries oriented toward mashlahah and the protection of wives’ rights in the 4.0 era.

One type of contract that is very important for the operations of Islamic financial institutions, especially for benefit-based services such as multi-service financing and gold pawnbroking. However, in its application, several problems continue to arise. The most prominent is the incompatibility with Financial Accounting Standards (PSAK) 107 and other Islamic accounting standards in terms of recording and disclosing ijarah transactions. This condition can cause the financial statements of Islamic financial institutions to be less transparent and accountable. Therefore, this study aims to examine how ijarah contracts are used and to what extent the application of ijarah accounting helps Islamic financial institutions become more financially transparent. The research was conducted by reviewing relevant literature, including the provisions of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), PSAK 107, and the fatwa of the Indonesian Ulema Council's National Sharia Board (DSN-MUI). The study shows that the proper use of ijarah accounting, which includes the recognition of ujrah income, the recording of asset gains, and the consistent disclosure of costs, can increase information transparency and stakeholder confidence in financial reports.

The rapid growth of digital financial technology has introduced new economic instruments that require re-evaluation through the lens of Islamic economic law, one of which is Bitcoin. This study aims to analyze the legal standing of Bitcoin as a means of transaction and investment using a normative legal approach. Data were obtained through extensive literature review involving primary and secondary sources, including Islamic jurisprudence, maqāṣid al-sharī‘ah, qawā‘id fiqhiyyah, official fatwas, and contemporary technological and economic studies. The analysis employed normative and reconstructive methods to assess the compatibility of Bitcoin’s characteristics with the principles of Islamic law. The findings indicate that Bitcoin may be classified as a form of digital māl because it possesses utility, can be lawfully owned, and is tradable within open market mechanisms. However, its extreme price volatility, limited public acceptance, and absence of state-backed legitimacy make it unsuitable as a lawful medium of exchange in Islamic transactions. Conversely, Bitcoin may be permitted as an investment instrument under strict conditions, provided the activity avoids speculative motives, ensures transparency, and follows prudent financial conduct. Based on these assessments, this study concludes that Bitcoin is more appropriately categorized as a digital commodity rather than a transactional currency. This research contributes conceptually to the development of sharia-compliant crypto-asset regulations and opens avenues for further exploration on designing more stable and ethically aligned digital financial instruments.