Islamic Banking Regulation In Indonesia: A Review Of Laws, OJK Regulations (POJK), and DSN-MUI Fatwas
Keywords:
Islamic banking, regulation, OJK regulations, DSN-MUI, Islamic Banking LawAbstract
The development of Islamic banking in Indonesia is inseparable from the existence of a legal framework governing its operations and supervision. Islamic banking regulations are derived from various legal instruments, such as the Islamic Banking Law, regulations issued by the Financial Services Authority (Peraturan Otoritas Jasa Keuangan/POJK), and fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). Although originating from different authorities, these three legal instruments are closely interconnected in shaping an Islamic banking system that is consistent with Sharia principles and Indonesia’s positive law. This study aims to analyze the roles, legal standing, and implications of Law No. 21 of 2008, POJK, and DSN-MUI fatwas within the regulatory structure of Islamic banking in Indonesia. The research employs a normative juridical method with statutory and conceptual approaches. The findings indicate that Islamic banking regulation in Indonesia represents an integration of state law and Islamic law, harmonized through authoritative mechanisms.
Downloads
References
Adinda Satria Bagus, Syamsul Hidayat, Muthoifin. “Implementasi Akad Salam Pada Marketplace Syariah Pasar Al Huda Perspektif Hukum Ekonomi Syariah.” AL-AFKAR: Journal for Islamic Studies, 2024.
Afif, Fayiz, Dzakiyatun Nisa Nurun Nabila, and Ria Marzuqotur Rohmah. “Digipreneurship as an Effort to Strengthen The Digitalization of The Islamic Economy in Indonesia.” Maliki Islamic Economics Journal 3, no. 2 (December 31, 2023): 72–87. https://doi.org/10.18860/miec.v3i2.24039.
Aisyiyah, N., H. Hartoyo, and D. Krisnatuti. “Analisis Perilaku Komplain Konsumen Online Shopping.” Jurnal Ilmu Keluarga Dan Konsumen 12, no. 3 (October 29, 2019): 248–59. https://doi.org/10.24156/jikk.2019.12.3.248.
Aravik, Havis, Ahmad Tohir, Sekolah Tinggi Ekonomi dan Bisnis Syariah Indo Global Mandiri, and Sumatera Selatan. “EDUCATION ON THE RISKS OF USURY, GHARAR, AND MAYSIR IN E-COMMERCE BUSINESS.” Jurnal Pengabdian Masyarakat Berkemajuan 7, no. 3 (2023). http://bit.ly/.
Arikunto, S. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta, 2010.
Bank Indonesia. (2023). Kebijakan makroprudensial dan stabilitas sistem keuangan. Jakarta: Bank Indonesia.
Basyariah, Nuhbatul. “LARANGAN JUAL BELI GHARAR: KAJIAN HADIST EKONOMI TEMATIS BISNIS DI ERA DIGITAL.” Mukaddimah: Jurnal Studi Islam 7, no. 1 (November 17, 2022): 40–58. https://doi.org/10.14421/mjsi.71.2902.
Budi Harto, S.E., M.M, S.T., M.M Arief Yanto Rukmana, S.Kom., M.Kom Rino Subekti, M.Si., CIQaR., CIQnR Dr. Drs. Rusdin Tahir, SE., MM., CA., CPA (Aus)., CMA (Aus)- ASEAN CPA, CIBA., CERA., CBV., PRINCE2 Ervina Waty, S.E., M.M Agatha Christy Situru, and S.Sos., M.Kom., CBPA Sepriano. TRANSFORMASI BISNIS DI ERA DIGITAL(Teknologi Informasi Dalam Mendukung Transformasi Bisnis Era Digital). Jambi: PT. Sonpedia Publishing Indonesia, 2023.
Budiantoro, Risanda Alirastra, Riesanda Najmi Sasmita, and Tika Widiastuti. “Sistem Ekonomi (Islam) Dan Pelarangan Riba Dalam Perspektif Historis.” Jurnal Ilmiah Ekonomi Islam 4, no. 01 (March 31, 2018): 1. https://doi.org/10.29040/jiei.v4i1.138.
Dewan Syariah Nasional–Majelis Ulama Indonesia. (2020). Kumpulan fatwa Dewan Syariah Nasional–Majelis Ulama Indonesia. Jakarta: DSN-MUI.
Dhinarti, Larasati, and Firda Amalia. “E-Commerce Dalam Perspektif Fiqh Muamalat.” Conference on Islamic Management, Accounting, and Economics (CIMAE) Proceeding 2 (2019): 162–69.
Dini Sari, & Rahmatullah. (2023). Reformasi regulasi sektor keuangan pasca Undang-Undang P2SK. Jurnal Hukum dan Pembangunan Ekonomi, 53(2), 215–232.
Farikhin, Ahmad, and Heni Mulyasari. “Gharar, Fraud and Dispute in Islamic Business Transaction an Islamic Law Perspectives.” International Economic and Finance Review 1, no. 2 (September 26, 2022): 40–53. https://doi.org/10.56897/iefr.v1i2.18.
Hamzah Muchtar, Evan. “MUAMALAH TERLARANG: MAYSIR DAN GHARAR.” Jurnal Asy- Syukriyyah, 2017.
Hayati, Suci, Husnul Fatarib, and Iain Metro. “SHARIAH ANALYSIS oF E-COMMERCE TRANSACTIONS FROM THE PERSPECTIVE oF ISLAMIC ECONOMICS.” JOSR: Journal of Social Research Oktober 2022, no. 11 (2022): 424–31. http://https://ijsr.internationaljournallabs.com/index.php/ijsrhttp://ijsr.internationaljournallabs.com/index.php/ijsr.
Hidajat, Taofik. “Financial Technology in Islamic View.” Perisai : Islamic Banking and Finance Journal 4, no. 2 (October 10, 2020): 102–12. https://doi.org/10.21070/perisai.v4i2.465.
Iwan Juwana. (2021). Tata kelola dan pengawasan lembaga jasa keuangan di Indonesia. Jurnal Hukum Bisnis, 36(1), 45–62.
Komite Stabilitas Sistem Keuangan. (2022). Laporan stabilitas sistem keuangan Indonesia. Jakarta: KSSK.
Lembaga Penjamin Simpanan. (2021). Penanganan bank bermasalah dan resolusi perbankan. Jakarta: LPS.
Liu, Huixin, and Feng Du. “Research on E-Commerce Platforms’ Return Policies Considering Consumers Abusing Return Policies.” Sustainability 15, no. 18 (September 20, 2023): 13938. https://doi.org/10.3390/su151813938.
Mansor, Tuan Mastiniwati Tuan, Akmalia M. Ariff, Abdul Hafaz Ngah, and Hafiza Aishah Hashim. “Religiosity and External Whistleblowing Intention.” Asian Journal of Business and Accounting 15, no. 2 (December 31, 2022): 111–47. https://doi.org/10.22452/ajba.vol15no2.4.
Mansur. Pendekatan Deskriptif Dalam Penelitian: Analisis Sistematis Dan Akurat. Yogyakarta: Pustaka Akademik, 2017.
Mohamad Ainun Najib, Muhammad Abduh. “ANALISIS GHARAR DALAM OBYEK JUAL BELI ONLINE.” IQTISHOD: Jurnal Pemikiran Dan Hukum Ekonomi Syariah 2, no. 1 (April 30, 2023): 44–58. https://doi.org/10.69768/ji.v2i1.19.
Muhammad Fajar. (2023). Problematika yuridis Undang-Undang P2SK dalam sistem hukum keuangan nasional. Jurnal Konstitusi, 20(3), 389–408.
Nailul Izaty, Santi, Fenti Febriani, Agus Arwani, Shinta Dewi Rismawati, Khafidz Ma, Achmad Tubagus Surur, Hendri Hermawan Adinugraha, and Gunawan Aji. “THE ROLE OF ISLAMIC ACCOUNTING IN SUPPORTING SUSTAINABLE DEVELOPMENT.” FEBIC: Faculty of Economics and Business International Conference Universitas Pekalongan, Indonesia, 2024.
Ningrum, Erni Widya, Ardiyan Darutama, Ria Anisatus Sholihah, Uin K H Abdurrahman, and Wahid Pekalongan. “PEMAHAMAN KONSEP GHARAR DIMASYARAKAT DALAM JUAL BELI ONLINE.” Jurnal Sahmiyya, 2023.
Nurinayah. “KONTEKSTUALISASI PEMAHAMAN HADIS NABI TENTANG RIBA.” Tadayun: Jurnal Hukum Ekonomi Syariah 2, no. 2 (December 31, 2021): 101–16. https://doi.org/10.24239/tadayun.v2i2.23.
Otoritas Jasa Keuangan. (2022). Perlindungan konsumen dan inklusi keuangan di era digital. Jakarta: OJK.
Otoritas Jasa Keuangan. (2023). Penguatan pengaturan dan pengawasan sektor jasa keuangan. Jakarta: OJK.
Pancarini, Salsabela Eka, Ambar Lukitaningsih, and Agus Dwi Cahya. “Faktor-Faktor Yang Mempengaruhi Loyalitas Pelanggan:” Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 6 (February 12, 2023). https://doi.org/10.47467/alkharaj.v5i6.2701.
Pertiwi, Niken Ari, Iqrima Azzahrah, and Sherly Berliana. “PEMAHAMAN KONSUMEN TERHADAP KONSEP GHARAR DALAM TRANSAKSI ONLINE DI MARKET PLACE,” 2021.
Rashid Hassan, and Tariq Ali. “Consumer Trust and Islamic Principles in E-Commerce.” Telematics and Informatics 58 (2022): 53. https://doi.org/10.1016/j.tele.2021.101576.
Republik Indonesia. (2008). Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah. Lembaran Negara Republik Indonesia Tahun 2008 Nomor 94.
Republik Indonesia. (2023). Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan. Lembaran Negara Republik Indonesia Tahun 2023 Nomor 4.
Safitri, Keny, and Euis Widiati. “PENGARUH ONLINE CUSTOMER REVIEW, RATING, DAN KEPERCAYAAN TERHADAP NIAT BELI KONSUMEN PADA APLIKASI TOKOPEDIA.” Manajerial 21, no. Desember (2022): 153. http://ejournal.upi.edu/index.php/manajerial/.
Sari, Intan Novita, and Lysa Ledista. “GHARAR DAN MAYSIR DALAM TRANSAKSI EKONOMI ISLAM.” Izdihar: Jurnal Ekonomi Syariah 2, no. 2 (September 18, 2022): 22–40. https://doi.org/10.32764/izdihar.v2i2.2610.
Sugiyono. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta, 2017.
Tedy, and Hidayah Ahdiyatul. “IMPLEMENTATION OF HALAL AND HARAM CONCEPTS IN E-COMMERCE TRANSACTIONS: A REVIEW OF SHARIA ECONOMIC.” SAQIFAH: Jurnal Hukum Ekonomi Syariah, 2024.
Wahyuni, Sri. “ANALISIS MAQASHID DAN MASLAHAH TRANSAKSI E-COMMERCE DI INDONESIA.” Jurnal Riset Pendidikan Ekonomi, no. 8 (2023): 2540–9247. http://ejournal.unikama.ac.idHal|124.
Yulian, Charles, Ricky Irwanto, Freddy Angtonius, Paulus Young Siahaan, Joosten Ng, Jalan Thamrin Nomor, Kelurahan II Sei Rengas, Kecamatan Medan Area, and Sumatera Utara. “Analisis Implementasi Teknologi Blockchain Dalam Meningkatkan Transparansi Dan Kepercayaan Di Sektor Keuangan Di Indonesia.” Jurnal Sistem Informasi Dan Ilmu Komputer, no. 4 (2024): 9–31. https://doi.org/10.59581/jusiik-widyakarya.v2i2.4158.
Yusuf, A. Metode Studi Literatur Dalam Penelitian. Jakarta: Pustaka Ilmu, 2019.
Zainal Nasution. Studi Literatur Memberikan Kelebihan Berupa Pemahaman Mendalam Tanpa Harus Melakukan Penelitian Lapangan, Sehingga Lebih Efisien Dalam Hal Waktu Dan Sumber Daya. Bandung: Alfabeta, 2017.
Zulkifli, M, and A. Harun. “Transparency in Digital Transactions: Addressing Gharar in Islamic E-Commerce.” International Journal of Academic Research in Business and Social Sciences 10, no. 12 (2021): 34. https://doi.org/10.6007/IJARBSS/v10-i12/8386.
———. “Transparency in Digital Transactions: Addressing Gharar in Islamic E-Commerce.” International Journal of Academic Research in Business and Social Sciences 10, no. 12 (December 17, 2021). https://doi.org/10.6007/IJARBSS/v10-i12/8386.
———. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta, 2016.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ichsanul Reihan Adel, Nurnasrina
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
