DINAMIKA SHARIA GUIDANCE DALAM MITIGASI RISIKO SYARIAH: STUDI KASUS PADA LEMBAGA KEUANGAN SYARIAH

Abstract

Abstrak          
Penelitian ini menelaah dinamika sharia guidance dalam mitigasi risiko syariah pada lembaga keuangan syariah (LKS) di Indonesia dengan pendekatan kualitatif deskriptif-analitis berbasis studi pustaka. Latar belakang penelitian menunjukkan pertumbuhan aset LKS yang mencapai Rp800 triliun pada 2025, disertai meningkatnya risiko syariah seperti gharar dan maisir akibat digitalisasi dan perkembangan fintech syariah. Penelitian ini bertujuan mengidentifikasi pola pencegahan pra-kontrak, pengawasan operasional, dan koreksi pasca-penyaluran melalui studi kasus pada Bank Syariah Indonesia (BSI) dan Baitul Maal wat Tamwil (BMT) periode 2015–2025. Hasilnya menunjukkan bahwa sharia guidance efektif menurunkan risiko ketidakpatuhan hingga 25–30% melalui integrasi teori agency syariah dan maqasid syariah, meskipun masih terkendala independensi DPS dan keterbatasan pengukuran kuantitatif. Kesimpulan menegaskan sharia guidance sebagai instrumen strategis dinamis dengan rekomendasi penguatan regulasi OJK, sertifikasi DPS, serta integrasi enterprise risk management untuk memperkuat resiliensi LKS.

Kata Kunci : Sharia Guidance, Mitigasi Risiko Syariah, Lembaga Keuangan Syariah, Dewan Pengawas Syariah, Sharia Governance, Bank Syariah Indonesia
Abstract
This study analyzes the dynamics of sharia guidance in mitigating sharia risk in Islamic financial institutions (LKS) in Indonesia using a qualitative descriptive-analytical approach based on library research. The research background highlights the growth of LKS assets reaching IDR 800 trillion in 2025, accompanied by rising sharia risks such as gharar and maisir due to digitalization and sharia fintech, with a literature gap on the proactive role of the Sharia Supervisory Board (DPS). The main objective is to identify patterns of pre-contract prevention, intra-operational supervision, and post-disbursement correction, through conceptual case studies on Bank Syariah Indonesia (BSI) and Baitul Maal wat Tamwil (BMT) for the 2015-2025 period. Findings indicate that sharia guidance effectively reduces non-compliance risk by 25-30% through integration of sharia agency theory and maqasid sharia, despite constraints in DPS independence and quantitative measurement. The conclusion affirms sharia guidance as a dynamic strategic instrument, with recommendations for strengthening OJK regulations, DPS certification, and enterprise risk management integration for LKS resilience

Keywords : Sharia Guidance, Sharia Risk Mitigation, Islamic Financial Institutions, Sharia Supervisory Board, Sharia Governance, Bank Syariah Indonesia