PEMBIAYAAN PERUMAHAN SYARIAH DALAM PERSPEKTIF MAQASID SHARIAH
Analisis Normatif Akad Murabahah Di Bank Syariah Tangerang
DOI:
https://doi.org/10.34005/elarbah.v7i2.5136Keywords:
murabahah; sharia housing financing; sharia compliance; sharia banking; maqasid shariahAbstract
The growth of Indonesia's Islamic banking industry in housing financing requires an in-depth evaluation of the implementation of the murabahah principle as the dominant instrument with a contribution of more than 60% of the total financing portfolio. This study aims to analyze the implementation of the murabahah principle in sharia housing financing in sharia banks in Tangerang City from a sharia normative perspective. The research uses a normative approach with a descriptive-qualitative analysis method through structured interviews with 15 respondents from three Islamic banks and internal document analysis using content analysis techniques with the theoretical framework of maqasid shariah. The results of the study show that the implementation of murabahah is in accordance with sharia provisions with a price transparency level of 80%, 100% active Sharia Supervisory Board supervision, and compliance with DSN-MUI fatwa reaching 93%. The main challenges were identified in the complexity of customer education (60%) and variations in the interpretation of murabahah commodity in the aspect of asset ownership. The implementation of murabahah has met the basic normative framework of fiqh muamalah and contributed to the achievement of the SDGs, but requires optimizing operational standardization and increasing sharia literacy to strengthen shariah compliance.
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