ANALISIS PENERAPAN PRINSIP SYARIAH DALAM PENGELOLAAN BANK SYARIAH DI INDONESIA

Abstract

This study aims to analyze the implementation of Sharia principles in the management of Islamic banks in Indonesia. The main focus of this research is to evaluate the extent to which Islamic banks in Indonesia have applied Sharia principles in accordance with the provisions set out in the fatwas of the National Sharia Council (DSN-MUI), Bank Indonesia regulations, and Islamic law. This study also seeks to assess the challenges faced by Islamic banks in ensuring Sharia compliance in their operations. The method used in this study is library research, by reviewing various relevant literature such as books, academic journals, DSN-MUI fatwas, and applicable laws and regulations. This research also examines the annual reports of Islamic banks and the results of Sharia audits to gain an overview of the implementation of Sharia principles in day-to-day practices. The analytical approach used is descriptive-analytical, aiming to link theory with real-world practice. The results of the study show that although many Islamic banks in Indonesia have made efforts to apply Sharia principles in their operations, several challenges remain, such as the misalignment of financial products with Sharia principles, reliance on conventional products, and the need to strengthen Sharia supervision. However, overall, the implementation of Sharia principles in the management of Islamic banks in Indonesia has shown significant progress, although improvements in certain operational aspects are still needed to achieve full compliance with Islamic law.