Analysis of Compliance with Sharia Principles in Murabahah Financing Contracts at Bank Syariah Indonesia Batusangkar

Dewi Indriani; Hassan Al-Rubaie; Rustambek Sharipov; Ali Al-Shaibani

Authors

Dewi Indriani Universitas Islam Negeri Mahmud Yunus Batusangkar Author
Hassan Al-Rubaie Baghdad College of Economic Sciences Author
Rustambek Sharipov Tashkent State Economic University Author
Ali Al-Shaibani College of Banking and Financial Studies, Muscat Author

Keywords:

Bank Syariah Indonesia, Murabahah, Sharia Compliance

Abstract

Murabahah financing contracts represent one of the most dominant products in the operations of Bank Syariah Indonesia (BSI), including its Batusangkar Branch. However, doubts have emerged regarding the extent to which this contract complies with sharia principles, particularly concerning the bank’s ownership of goods prior to resale to customers. This study aims to analyze the level of sharia compliance in the implementation of murabahah financing at BSI Batusangkar, identify practices that deviate from fiqh muamalah standards, and assess the effectiveness of internal and Sharia Supervisory Board (SSB) oversight. Employing a qualitative approach with descriptive-analytical methods, data were collected through in-depth interviews, field observations, and documentation. The findings reveal significant deviations from murabahah principles, particularly in the ownership and execution phases, which often remain administrative rather than substantive. The study also identifies a lack of structured and consistent supervision by the SSB over contract implementation. These findings highlight a gap between the normative ideals of Islamic legal theory and actual banking practices, indicating the need for systemic improvements at both operational and structural levels. This research contributes theoretically by offering a critical reassessment of contemporary murabahah practices and practically by encouraging policy reforms within Islamic banking to align more closely with the values of maqashid shariah.

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