Kepatuhan Syariah melalui Penerapan Prinsip Hukum Ekonomi Syariah dalam Operasional Baitul Maal wat Tamwil
DOI:
https://doi.org/10.59908/islamica.v10i1.180Kata Kunci:
hukum ekonomi syariah; kepatuhan syariah; baitul maal wat tamwil; akad syariah; tata kelola.Abstrak
Baitul Maal wat Tamwil (BMT) merupakan lembaga keuangan mikro syariah yang memiliki peran strategis dalam menyediakan layanan keuangan berbasis prinsip syariah. Perkembangan aktivitas BMT menuntut penerapan prinsip Hukum Ekonomi Syariah secara konsisten agar kegiatan operasional tidak hanya memenuhi aspek formal akad, tetapi juga mencerminkan keadilan, kemaslahatan, transparansi, dan kepatuhan terhadap ketentuan syariah. Penelitian ini bertujuan untuk menganalisis penerapan prinsip Hukum Ekonomi Syariah dalam operasional BMT dan mengidentifikasi upaya penguatan kepatuhan syariah dalam pelaksanaan kegiatan kelembagaan. Penelitian ini menggunakan pendekatan normatif empiris dengan metode deskriptif analitis melalui kajian terhadap prinsip Hukum Ekonomi Syariah, fatwa DSN-MUI, peraturan perundang-undangan, dan literatur yang relevan dengan operasional BMT. Hasil penelitian menunjukkan bahwa penguatan kepatuhan syariah perlu dilakukan secara menyeluruh melalui kesesuaian akad dalam transaksi, kejelasan hak dan kewajiban para pihak, penguatan fungsi pengawasan syariah, peningkatan kompetensi sumber daya manusia, dan transparansi serta akuntabilitas kelembagaan. Pembahasan menunjukkan bahwa kepatuhan syariah tidak cukup diukur berdasarkan kesesuaian bentuk akad, tetapi harus mencakup substansi transaksi dan tata kelola operasional. Kebaruan penelitian terletak pada penempatan prinsip Hukum Ekonomi Syariah sebagai kerangka evaluatif yang menghubungkan aspek akad, operasional, dan tata kelola BMT dalam satu kesatuan. Penelitian ini berkontribusi pada penguatan konseptual kepatuhan syariah sebagai instrumen tata kelola BMT yang berorientasi pada keadilan dan kemaslahatan.
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