KRITIK TERHADAP PRAKTIK PERBANKAN SYARIAH: ANTARA IDEALITAS DAN REALITAS

Abstract

The development of Islamic banking in Indonesia has experienced significant growth over the past two decades, yet a persistent gap between its normative ideals and operational realities continues to attract scholarly scrutiny. This study aims to critically examine the extent to which Islamic banking practices align with the foundational principles of Islamic economics, particularly the prohibition of riba, the application of profit-and-loss sharing mechanisms, and the fulfillment of maqashid al-shariah objectives. Employing a qualitative library research methodology, data were gathered from reputable academic journals, authoritative books, and regulatory documents published over the last five years. The findings reveal that numerous Islamic banking products remain structurally analogous to conventional interest-based instruments, with murabaha contracts dominating the financing portfolio at the expense of genuine participatory schemes such as musharakah and mudharabah. Furthermore, Sharia supervisory boards exhibit limited independence and technical capacity, thereby compromising the integrity of compliance oversight. This study concludes that meaningful reform requires systemic restructuring encompassing regulatory frameworks, human resource development, and a renewed commitment to substantive Sharia compliance.