Efektivitas Implementasi Akad Syariah di PerbankanStudi Komparatif antara Akad dan Praktik

Abstract

This study aims to analyze the effectiveness of the implementation of Islamic contracts (akad) in Islamic banking operations, focusing on the alignment between the principles of fiqh muamalah and actual practices in the field. Contracts such as murabahah, ijarah, mudharabah, and musyarakah serve as the foundational instruments of Islamic financial transactions, which must be carried out in accordance with Sharia principles. However, in practice, there are indications of conceptual shifts or contract modifications driven by efficiency considerations and compliance with national banking regulations. This research employs a qualitative approach using comparative and documentary analysis methods, supported by interviews with practitioners and Sharia supervisory board members. The findings reveal that while Islamic banks generally strive to adhere to Sharia principles, some practices do not fully reflect the true essence of Islamic contracts. Therefore, strengthening the role of the Sharia Supervisory Board, improving standard operating procedures, and providing comprehensive training for practitioners are essential to enhance the quality of contract implementation in line with maqashid sharia values