Urgensi Optimalisasi Pembiayaan Mudharabah sebagai Core Product Perbankan Syariah Indonesia
DOI:
https://doi.org/10.24090/ej.v8i2.4024Keywords:
mudharabah financing, Islamic banking, Islamic economicsAbstract
This study aims to examine the urgency of optimizing mudharabah financing as a core product of Islamic banking in Indonesia. Mudharabah financing is one of the financing products in Islamic banking that uses a profit sharing scheme (PLS-Profit and Loss Sharing). This profit sharing becomes the identity of an Islamic bank and distinguishes it from the interest on conventional banks. In practice, mudharabah financing is rarely implemented and has the smallest proportion of the total financing channeled by Islamic banking. The method used in this research is exploratory descriptive qualitative to examine the urgency of optimizing the Islamic banking mudharabah financing in Indonesia. OJK (Financial Services Authority) data for 2019 shows the amount of mudharabah financing disbursed amounted to 5.41 trillion while murabahah financing amounted to 121.04 trillion of the total financing amounting to 219.67 trillion. This alarming condition requires all parties to participate in efforts to optimize mudharabah financing as productive financing which is believed to be ideal by fiqh experts because of the fairness in it. Keywords: mudharabah financing, Islamic banking, Islamic economicsReferences
Abdul-Rahman, A., Abdul Latif, R., Muda, R., & Abdullah, M. A. (2014). Failure and potential of profit-loss sharing contracts: A perspective of New Institutional, Economic (NIE) Theory. Pacific Basin Finance Journal, 28, 136–151. https://doi.org/10.1016/j.pacfin.2014.01.004
Abubakar, L., & Handayani, T. (2018). Percepatan Pertumbuhan Perbankan Syariah Melalui Implementasi Tata Kelola Syariah. Law and Justice, 2(2), 124–134. https://doi.org/10.23917/laj.v2i2.3417
Allen, M. A. M. (2015). Employee Relations : The International Journal Article information : Employee Relations, 37(5), 1–37
Antonio, Muhammad Syafi'i. 2001. Bank Syariah dari Teori ke Praktek. Jakarta: Gema Insani, Cetakan Pertama.
Apakah Distribusi Bagi Hasil Bank Syariah Berkeadilan? Full Paper Saparuddin Siregar Pascasarjana/FEBI UIN Sumatera Utara Medan Abstract : Islamic Banks in Indonesia has been practicing a double standard : using cash- basis distribution method for thei. (n.d.). 21, 1–15.
Asmirawati, A.,&Sumarlin, S. (2018). Perilaku Moral Hazard Nasabah Pada Pembiayaan Berbasis Bagi Hasil Pada Perbankan Syariah. LAA MAISYIR : Jurnal Ekonomi Islam, 5(1), 121–144. https://doi.org/10.24252/laamaisyir.v5i1a6
Basuki, U. (2017). Dinamika Bank Syari’ah dalam Percaturan Perekonomian dan Hukum di Indonesia Udiyo Basuki. 9(2). Az Zarqa’, Vol. 9, No. 2, Desember 2017
Chong, Bang Soon.,& Liu, Ming-Hua. “Islamic Banking: Interest-Free or Interest Based?â€. Pacific-Basin Finance Journal, Volume 12 Issue 1, January 2009.
Choudhury, Masudul Alam. (1986). Contributions to Islamic Economic Theory. London: Mac Milan.
F. (2013). Pembiayaan Mudharabah, Risiko dan Penanganannya (Studi Kasus pada Bank BTN Kantor Cabang Syariah Malang). Jurnal Manajemen Dan Kewirausahaan, 15(2), 113–122. https://doi.org/10.9744/jmk.15.2.113-122
Fatwa Dewan Syari’ah Nasional Majelis Ulama Indonesia No: 07/DSN-MUI/IV/2000 tentang Pembiayaan Mudharabah (Qiradh).
Firdaus, Z., A. (2014). Deteksi Kemungkinan Terjadinya Moral Hazard PadaPembiayaan Mudharabah, dalam Kumpulan Hasil Riset Terbaik Forum Riset Keuangan Syariah 2014. Otoritas Jasa Keuangan-Institut Pertanian Bogor.
Friyanto. "Pembiayaan Mudharabah, Risiko dan Penanganannya (Studi Kasus pada Bank BTN Kantor Cabang Syariah Magelang". JMK,Vol.15, No. 2, September 2013, 113-122.
Hakim, A. (2015).“Rendahnya Realisasi Pembiayaan Mudharabah Dalam PerbankanSyariah di Indonesia (Studi Kritis Atas Relevansi Perbankan Syariah Terhadap Misi Gerakan Ekonomi Islam)â€. Dalam http://eprints.uinsby.ac.id/id/eprint/199, hlm 1, diunduh 5 Mei 2020.
Hamdalah, A. (2017). Optimalisasi Tingkat Pembiayaan Mudharabah Di Perbankan Syariah Studi Kasus: Pt. Bri Syariah Pekanbaru. Jurnal An-Nida’, 41(2), 144–172. http://ejournal.uin-suska.ac.id/index.php/Anida/article/view/4650
Hermansyah, H. (2018). Implementasi Metode Bagi Hasil Dengan Prinsip Mudharabah Pada Bank Syariah Di Indonesia Dihubungkan Dengan Fatwa Dsn No. 15/Dsn-Mui/Ix/2000. Jurnal Hukum Mimbar Justitia, 4(1), 43. https://doi.org/10.35194/jhmj.v4i1.350
Jensen and W.H.Meckling. 1976. "Theory of The Firm Managerial Behavior Agency Costs and Ownership Structure". Journal of Financial Economics, Vol. 3, 305-360.
Karim, Adiwarman. 2001. Ekonomi Islam Suatu Kajian Kontemporer.Jakarta : Gema Insani.
Karim, Adiwarman. 2003. Bank Islam Analisis Fiqh dan Keuangan. Jakarta: The International Institut of Islamic Thought (IIIT).
Karim, Adiwarman. 2004. Bank Islam:Analisis Fiqih dan Keuangan. Jakarta: Raja Grafindo Persada.
Karim, Adiwarman. 2014. Bank Islam: Analisis Fiqh dan Keuangan. Jakarta: Raja Grafindo Persada.
Khan, F. (2010). How “Islamic†is Islamic Banking? Journal of Economic Behavior and Organization, 76(3), 805–820. https://doi.org/10.1016/j.jebo.2010.09.015
Maharani, S. N. (2008). Menyibak Agency Problem Pada Kontrak Mudharabah Dan Alternatif Solusi. Jurnal Keuangan Dan Perbankan, 12(3), 479–493.
https://media.neliti.com/media/publications/113859-ID-menyibak-agency-problem-pada-kontrak-mud.pdf
Meyer, Marc Ohana Maryline. â€Distributive justice and affective commitment in nonprofit organizations. Which referentmatters?". Employee Relations: The International Journal,2016, Vol. 38 Iss 6 pp.
Mohammad, M. O., & Shahwan, S. “The Objective of Islamic Economics andIslamic Banking in Light of Maqasid Al-Shariah : A Critical Reviewâ€.Middle-EastJournal of Scientific Research13 (Research in Contemporary IslamicFinanceand Wealth Management), 2013.
Muhamad. 2005. Manajemen Bank Syariah. Yogyakarta: UPP AMP YKPN.
Muhamad. 2016. Manajemen Keuangan Syari’ah. Yogyakarta: UPP STIM YKPN.
Muhamad. 2019. Manajemen Pembiayaan Mudharabah. Bandung: Remaja Rosdakarya.
Nasrah, Hidayati. "Analisis Akad Mudharabah di Perbankan Syariah".Jurnal Al-Iqtishad, Edisi 11, Volume 1, Tahun 2015, hal 1-14.
Nurhasanah, Neneng. "Optimalisasi Peran Mudharabah sebagai Salah Satu Akad Kerjasama dalam Pengembangan Ekonomi Syariah".Syiar Hukum, FH.Unisba, Vol. XII, No. 3 November, 2010.
OJK, T. (2017). Standar Produk Mudharabah. 1–292.
OJK. 2018. Standar Produk Mudharabah. Jakarta : Otoritas Jasa Keuangan.
Otoritas Jasa Keuangan. 2015. Statistik Perbankan SyariahDesember 2019. Jakarta: Otoritas Jasa Keuangan.
Rahman, Aisyah Abdul., et al."Failure and Potential of Profit-Loss Sharing Contracts: A Perspective of New Institutional Economic (NIE) Theory".Pasific Basin Finance Journal, 2014, 2-27.
Sa’diyah, M., &Arifin, M. A. (2013). Mudharabah Dalam Fiqih Dan Perbankan Syari’Ah. Equilibrium : Jurnal Ekonomi Syariah, 1(Desember), 302–323.
Sarono, Agus. "Analisis Problem Pembiayaan Mudharabah serta Solusinya".Diponegoro Private Law Review, Vol. 4 No. 1, Februari 2019.
Sitepu, N. I. (2017). Peran Bank Syariah dalam Pengendalian Harga (Studi Analisis Terhadap Perbankan Syariah di Indonesia). Jurnal Perspektif Ekonomi Darussalam, 1(1), 55–74. https://doi.org/10.24815/jped.v1i1.6520
Sofhian. (2016). Pemahaman Fiqh Terhadap Mudharabah (Implementasi Pembiayaan Pada Perbankan Syariah). Jurnal Al-‘Adl, 9(2), 77–88.
Srisusilawati, P., & Eprianti, N. (2017). Penerapan Prinsip Keadilan Dalam Akad Mudharabah Di Lembaga Keuangan Syariah. Law and Justice, 2(1), 12–23. https://doi.org/10.23917/laj.v2i1.4333
Susana, E., & Prasetyanti, A. “Pelaksanaan dan Sistem Bagi Hasil Pembiayaan AlMudharabah Pada Bank Syariahâ€.Jurnal Keuangan dan Perbankan Islam, Volume 15, No. 3, September 2011.
Syihabuddin. (2012). Peran Pemerintah dalam Pengembangan Perbankan Syariah di Indonesia. Jurnal Ekonomi Dan Hukum Islam, 2(1), 72–89.
Undang-undang No 21 Tahun 2008 tentang Perbankan Syariah.
Waluyo, B. (2016). Implementasi Pembiayaan Mudharabah pada Bank Syariah untuk Merealisasikan Tujuan Ekonomi Islam. Jurnal Ekonomi Dan Bisnis Islam, 2(2), 188–206. https://doi.org/10.20473/JEBIS.V2I2.3167
Wiroso. 2011. Akuntansi Transaksi Syariah. Jakarta: Ikatan Akuntan Indonesia.
www.bi.ojk.id
www.dsnmui.or.id
www.ojk.go.id
Abubakar, L., & Handayani, T. (2018). Percepatan Pertumbuhan Perbankan Syariah Melalui Implementasi Tata Kelola Syariah. Law and Justice, 2(2), 124–134. https://doi.org/10.23917/laj.v2i2.3417
Allen, M. A. M. (2015). Employee Relations : The International Journal Article information : Employee Relations, 37(5), 1–37
Antonio, Muhammad Syafi'i. 2001. Bank Syariah dari Teori ke Praktek. Jakarta: Gema Insani, Cetakan Pertama.
Apakah Distribusi Bagi Hasil Bank Syariah Berkeadilan? Full Paper Saparuddin Siregar Pascasarjana/FEBI UIN Sumatera Utara Medan Abstract : Islamic Banks in Indonesia has been practicing a double standard : using cash- basis distribution method for thei. (n.d.). 21, 1–15.
Asmirawati, A.,&Sumarlin, S. (2018). Perilaku Moral Hazard Nasabah Pada Pembiayaan Berbasis Bagi Hasil Pada Perbankan Syariah. LAA MAISYIR : Jurnal Ekonomi Islam, 5(1), 121–144. https://doi.org/10.24252/laamaisyir.v5i1a6
Basuki, U. (2017). Dinamika Bank Syari’ah dalam Percaturan Perekonomian dan Hukum di Indonesia Udiyo Basuki. 9(2). Az Zarqa’, Vol. 9, No. 2, Desember 2017
Chong, Bang Soon.,& Liu, Ming-Hua. “Islamic Banking: Interest-Free or Interest Based?â€. Pacific-Basin Finance Journal, Volume 12 Issue 1, January 2009.
Choudhury, Masudul Alam. (1986). Contributions to Islamic Economic Theory. London: Mac Milan.
F. (2013). Pembiayaan Mudharabah, Risiko dan Penanganannya (Studi Kasus pada Bank BTN Kantor Cabang Syariah Malang). Jurnal Manajemen Dan Kewirausahaan, 15(2), 113–122. https://doi.org/10.9744/jmk.15.2.113-122
Fatwa Dewan Syari’ah Nasional Majelis Ulama Indonesia No: 07/DSN-MUI/IV/2000 tentang Pembiayaan Mudharabah (Qiradh).
Firdaus, Z., A. (2014). Deteksi Kemungkinan Terjadinya Moral Hazard PadaPembiayaan Mudharabah, dalam Kumpulan Hasil Riset Terbaik Forum Riset Keuangan Syariah 2014. Otoritas Jasa Keuangan-Institut Pertanian Bogor.
Friyanto. "Pembiayaan Mudharabah, Risiko dan Penanganannya (Studi Kasus pada Bank BTN Kantor Cabang Syariah Magelang". JMK,Vol.15, No. 2, September 2013, 113-122.
Hakim, A. (2015).“Rendahnya Realisasi Pembiayaan Mudharabah Dalam PerbankanSyariah di Indonesia (Studi Kritis Atas Relevansi Perbankan Syariah Terhadap Misi Gerakan Ekonomi Islam)â€. Dalam http://eprints.uinsby.ac.id/id/eprint/199, hlm 1, diunduh 5 Mei 2020.
Hamdalah, A. (2017). Optimalisasi Tingkat Pembiayaan Mudharabah Di Perbankan Syariah Studi Kasus: Pt. Bri Syariah Pekanbaru. Jurnal An-Nida’, 41(2), 144–172. http://ejournal.uin-suska.ac.id/index.php/Anida/article/view/4650
Hermansyah, H. (2018). Implementasi Metode Bagi Hasil Dengan Prinsip Mudharabah Pada Bank Syariah Di Indonesia Dihubungkan Dengan Fatwa Dsn No. 15/Dsn-Mui/Ix/2000. Jurnal Hukum Mimbar Justitia, 4(1), 43. https://doi.org/10.35194/jhmj.v4i1.350
Jensen and W.H.Meckling. 1976. "Theory of The Firm Managerial Behavior Agency Costs and Ownership Structure". Journal of Financial Economics, Vol. 3, 305-360.
Karim, Adiwarman. 2001. Ekonomi Islam Suatu Kajian Kontemporer.Jakarta : Gema Insani.
Karim, Adiwarman. 2003. Bank Islam Analisis Fiqh dan Keuangan. Jakarta: The International Institut of Islamic Thought (IIIT).
Karim, Adiwarman. 2004. Bank Islam:Analisis Fiqih dan Keuangan. Jakarta: Raja Grafindo Persada.
Karim, Adiwarman. 2014. Bank Islam: Analisis Fiqh dan Keuangan. Jakarta: Raja Grafindo Persada.
Khan, F. (2010). How “Islamic†is Islamic Banking? Journal of Economic Behavior and Organization, 76(3), 805–820. https://doi.org/10.1016/j.jebo.2010.09.015
Maharani, S. N. (2008). Menyibak Agency Problem Pada Kontrak Mudharabah Dan Alternatif Solusi. Jurnal Keuangan Dan Perbankan, 12(3), 479–493.
https://media.neliti.com/media/publications/113859-ID-menyibak-agency-problem-pada-kontrak-mud.pdf
Meyer, Marc Ohana Maryline. â€Distributive justice and affective commitment in nonprofit organizations. Which referentmatters?". Employee Relations: The International Journal,2016, Vol. 38 Iss 6 pp.
Mohammad, M. O., & Shahwan, S. “The Objective of Islamic Economics andIslamic Banking in Light of Maqasid Al-Shariah : A Critical Reviewâ€.Middle-EastJournal of Scientific Research13 (Research in Contemporary IslamicFinanceand Wealth Management), 2013.
Muhamad. 2005. Manajemen Bank Syariah. Yogyakarta: UPP AMP YKPN.
Muhamad. 2016. Manajemen Keuangan Syari’ah. Yogyakarta: UPP STIM YKPN.
Muhamad. 2019. Manajemen Pembiayaan Mudharabah. Bandung: Remaja Rosdakarya.
Nasrah, Hidayati. "Analisis Akad Mudharabah di Perbankan Syariah".Jurnal Al-Iqtishad, Edisi 11, Volume 1, Tahun 2015, hal 1-14.
Nurhasanah, Neneng. "Optimalisasi Peran Mudharabah sebagai Salah Satu Akad Kerjasama dalam Pengembangan Ekonomi Syariah".Syiar Hukum, FH.Unisba, Vol. XII, No. 3 November, 2010.
OJK, T. (2017). Standar Produk Mudharabah. 1–292.
OJK. 2018. Standar Produk Mudharabah. Jakarta : Otoritas Jasa Keuangan.
Otoritas Jasa Keuangan. 2015. Statistik Perbankan SyariahDesember 2019. Jakarta: Otoritas Jasa Keuangan.
Rahman, Aisyah Abdul., et al."Failure and Potential of Profit-Loss Sharing Contracts: A Perspective of New Institutional Economic (NIE) Theory".Pasific Basin Finance Journal, 2014, 2-27.
Sa’diyah, M., &Arifin, M. A. (2013). Mudharabah Dalam Fiqih Dan Perbankan Syari’Ah. Equilibrium : Jurnal Ekonomi Syariah, 1(Desember), 302–323.
Sarono, Agus. "Analisis Problem Pembiayaan Mudharabah serta Solusinya".Diponegoro Private Law Review, Vol. 4 No. 1, Februari 2019.
Sitepu, N. I. (2017). Peran Bank Syariah dalam Pengendalian Harga (Studi Analisis Terhadap Perbankan Syariah di Indonesia). Jurnal Perspektif Ekonomi Darussalam, 1(1), 55–74. https://doi.org/10.24815/jped.v1i1.6520
Sofhian. (2016). Pemahaman Fiqh Terhadap Mudharabah (Implementasi Pembiayaan Pada Perbankan Syariah). Jurnal Al-‘Adl, 9(2), 77–88.
Srisusilawati, P., & Eprianti, N. (2017). Penerapan Prinsip Keadilan Dalam Akad Mudharabah Di Lembaga Keuangan Syariah. Law and Justice, 2(1), 12–23. https://doi.org/10.23917/laj.v2i1.4333
Susana, E., & Prasetyanti, A. “Pelaksanaan dan Sistem Bagi Hasil Pembiayaan AlMudharabah Pada Bank Syariahâ€.Jurnal Keuangan dan Perbankan Islam, Volume 15, No. 3, September 2011.
Syihabuddin. (2012). Peran Pemerintah dalam Pengembangan Perbankan Syariah di Indonesia. Jurnal Ekonomi Dan Hukum Islam, 2(1), 72–89.
Undang-undang No 21 Tahun 2008 tentang Perbankan Syariah.
Waluyo, B. (2016). Implementasi Pembiayaan Mudharabah pada Bank Syariah untuk Merealisasikan Tujuan Ekonomi Islam. Jurnal Ekonomi Dan Bisnis Islam, 2(2), 188–206. https://doi.org/10.20473/JEBIS.V2I2.3167
Wiroso. 2011. Akuntansi Transaksi Syariah. Jakarta: Ikatan Akuntan Indonesia.
www.bi.ojk.id
www.dsnmui.or.id
www.ojk.go.id
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Published
2020-11-27
How to Cite
Widyastuti, E. (2020). Urgensi Optimalisasi Pembiayaan Mudharabah sebagai Core Product Perbankan Syariah Indonesia. El-Jizya : Jurnal Ekonomi Islam, 8(2), 150–175. https://doi.org/10.24090/ej.v8i2.4024
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