IMPLEMENTASI PRINSIP BAGI HASIL DALAM PRAKTIK PEMBIAYAAN DI BANK SYARIAH INDONESIA
DOI:
https://doi.org/10.58293/h.v1i01.171Keywords:
Profit Sharing, Sharia Financing, Bank Syariah IndonesiaAbstract
This study analyzes the implementation of the profit‑sharing principle at Bank Syariah Indonesia (BSI) and its compliance with Shariah using a descriptive qualitative method through interviews, observations, and documentation. The results show that mudharabah and musyarakah contracts comply with DSN–MUI fatwas, yet their effectiveness is limited due to the dominance of murabahah financing, low customer understanding, and weak supervision of business partners. Enhancing Islamic financial literacy, transparency in profit calculation, and strengthening OJK regulations are key to optimizing the profit and loss sharing principle, enabling Islamic banks to operate more fairly, productively, and in line with maqāṣid al‑sharī‘ah.
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