Dilema Bank Syariah: Antara Target dan idealisme

Abstract

The Islamic financial system prioritizes the principles of justice and partnership through the implementation of profit-sharing contracts, such as mudharabah and musyarakah. However, in Islamic banking practices in Indonesia, the use of these two contracts is very minimal and continues to decline. Islamic financial institutions often face a dilemma between maintaining sharia ideals and meeting business targets such as profitability, efficiency, and portfolio growth. This tension has led to the dominant use of non-partnership contracts such as murabahah, which are safer in terms of risk but less reflective of the spirit of sharia. This article aims to examine the roots of this dilemma using a qualitative-descriptive approach through a literature review and a case study of Islamic banking practices at Bank Sumut Syariah. The results of the study indicate that this dilemma is triggered by internal factors such as high profit-sharing contract risks, the risk between projections and realization, and harsh collectibility, as well as external factors such as regulations, customer literacy, and market pressures.

Keywords: profit sharing agreement, mudharabah, musyarakah, Islamic bank, risk, financing

Abstrak

Sistem keuangan syariah mengedepankan prinsip keadilan dan kemitraan melalui penerapan akad berbasis bagi hasil, seperti mudharabah dan musyarakah. Namun, dalam praktik perbankan syariah di Indonesia, penggunaan kedua akad ini sangat minim dan terus mengalami penurunan. lembaga keuangan syariah kerap dihadapkan pada dilema antara menjaga idealisme syariah dan memenuhi target-target bisnis seperti profitabilitas, efisiensi, dan pertumbuhan portofolio. Ketegangan ini menyebabkan dominasi penggunaan akad-akad non-kemitraan seperti murabahah, yang lebih aman secara risiko namun kurang mencerminkan semangat syariah. Artikel ini bertujuan untuk mengkaji akar dilema tersebut dengan pendekatan kualitatif-deskriptif melalui studi pustaka dan telaah praktik perbankan syariah studi kasus pada Bank Sumut Syariah. Hasil kajian menunjukkan bahwa dilema ini dipicu oleh faktor internal seperti risiko akad bagi hasil yang tinggi, resiko antara poyeksi dan realisasi, dan kolektabilitas yang kejam, serta faktor eksternal seperti regulasi, literasi nasabah, dan tekanan pasar. Diperlukan inovasi model bisnis, penguatan regulasi, serta revitalisasi peran pengawasan syariah untuk menjembatani jurang antara idealisme dan kenyataan operasional bank syariah.

Kata Kunci: akad bagi hasil, mudharabah, musyarakah, bank syariah, risiko, pembiayaan