Analisis Kepatuhan Syariah Dalam Implementasi Produk Pembiayaan Murabahah di Bank Syariah: Sintesis Literatur dan Tinjauan Normatif
DOI:
https://doi.org/10.70032/c0pezg43Keywords:
sharia compliance, financing products, murabahahAbstract
Murabahah remains the dominant financing contract in Indonesian Islamic banking, yet debates persist over the gap between its normative construction and its operational practice. Existing studies on sharia compliance in murabahah are largely single-case, descriptive, and confined to administrative indicators, with limited engagement with primary normative sources or classical fiqh debates. This study synthesises that literature and re-reads it against its normative foundations. Using a systematic literature review of 16 Indonesian journal articles published between 2020 and 2025, retrieved from Google Scholar, Garuda, DOAJ, and SINTA, the analysis employs a five-dimension coding framework derived from DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000 and AAOIFI Shari'ah Standard No. 8: legitimacy of the object, sequence of ownership and wakalah, transparency of cost and margin, contract documentation, and sharia supervision. The synthesis indicates that compliance in the reviewed literature is consistently reported as fulfilled at the formal-administrative level, but remains normatively contested on two points: the delegation of purchase to the customer through wakalah prior to the bank's actual ownership, and the derivation of the margin from conventional interest benchmarks. These findings are normative rather than a measurement of compliance levels. The study argues that strengthening sharia compliance requires supervision that reaches contract substance, not merely documentary completeness.
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