Analisis Kepatuhan Syariah Pembiayaan Kredit Usaha Rakyat Bank Syariah Indonesia Simpang Empat Pasaman Barat

Putri Yuanita; Waizul Qarni

doi:10.47709/jebma.v6i3.9650

Authors

Putri Yuanita Universitas Islam Negeri Sumatera Utara
Waizul Qarni Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.47709/jebma.v6i3.9650

Keywords:

customer education, Islamic banking, Islamic financial literacy, microfinance, Sharia compliance

Abstract

Background: Sharia compliance is a fundamental principle that distinguishes Islamic banking from conventional banking. All financing activities must be conducted in accordance with Sharia principles and the fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). Objective: This study aims to analyze the implementation of Sharia compliance in Micro People’s Business Credit (KUR) financing at Bank Syariah Indonesia (BSI) KCP Simpang Empat Pasaman Barat. Method: This study employed a qualitative approach with a case study design. Data were collected through observation, in-depth interviews with a Micro Account Officer as the key informant, and documentation related to Micro KUR financing. The data were analyzed through data reduction, data presentation, and conclusion drawing, while data validity was ensured through source and technique triangulation. Results: The findings indicate that Micro KUR financing has generally complied with Sharia principles. This is reflected in the use of murabahah contracts, transparency regarding the cost price and profit margin, verification of the halal status of business activities, application of the 5C+1S principle, and post-disbursement monitoring. However, according to the informant, some customers still have limited understanding of Sharia contracts and the distinction between profit margins and interest. This condition highlights the need to strengthen Islamic financial literacy, customer education, and financing supervision. Conclusion: Micro KUR financing at BSI KCP Simpang Empat Pasaman Barat has implemented Sharia compliance principles and supports the development of micro-enterprises through fair, transparent, productive, and welfare-oriented financing.

References

Amalia, N., Syarofi, M., & Usmani, S. (2026). Pengaruh Kepatuhan Syariah terhadap Kepercayaan Nasabah BNP Paribas Syariah. Al-Hukmi: Jurnal Hukum Ekonomi Syariah dan Keluarga Islam, 6(2), 1–10. https://doi.org/10.35316/alhukmi.v6i2.7645

Amri, U. (2024). Implementasi Akad Murabahah Bil Wakalah pada Produk KUR Syariah di BSI KCP Palembang Veteran. El-Mubarak: Islamic Studies Journal, 1(2), 9–16. https://doi.org/10.70656/emisja.v1i2.135

Asruni, A., Said, Z., & Damirah, D. (2022). Analisis Fatwa DSN-MUI Nomor 4/DSN-MUI/IV/2000 tentang Akad Murabahah dalam Penerapan Hak Milik: Studi pada Bank Muamalat KCP Parepare. Banco: Jurnal Manajemen dan Perbankan Syariah, 4(1), 62–74. https://doi.org/10.35905/banco.v4i1.2651

Atmajaya, E. U., Noviani, D. P., Putri, S. A., Glediska, S. N., & Maharani, A. G. (2024). Kepatuhan Syariah (Sharia Compliance) pada Lembaga Keuangan Mikro Syariah. ECONIS: Journal of Economics and Business, 2(1), 133–143. https://doi.org/10.61994/econis.v2i1.473

Faizatul, Z., Faizal, M. A., Asiyah, B. N., & Subagiyo, R. (2024). Manajemen Risiko Kepatuhan Syariah serta Implementasinya pada Bank Syariah Indonesia (BSI). El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(2), 678–687. https://doi.org/10.47467/elmal.v5i2.4143

Harahap, M. G., Haidir, H., & Hizbullah, M. (2023). Implementasi Murabahah Bil Wakalah Produk Pembiayaan BSI. Jurnal Ilmiah Edunomika, 7(1), 1–6. https://doi.org/10.29040/jie.v7i1.7507

Hasanah, U., Fitriani, N., & Hana, K. F. (2022). Analisis Penerapan Sharia Compliance pada Produk Pembiayaan KUR Mikro di Bank Syariah Indonesia Cabang Kudus. Jurnal Ilmu Perbankan dan Keuangan Syariah, 4(2), 144–158. https://doi.org/10.24239/jipsya.v4i2.142.144-158

Koeswandana, N. A., & Zahra, H. (2025). Maqashid Syariah dan Kepatuhan Syariah: Kerangka Konseptual untuk Pengembangan Kinerja Entitas Syariah. Proceeding of National Conference on Accounting & Finance, 7, 148–160.

Maslachah, D., & Sopingi, I. (2024). Pembiayaan Usaha Mikro (KUR) pada Bank Syariah Indonesia KCP Pare Kediri: Prosedur dan Tantangannya. Journal of Economic and Islamic Research, 3(1), 319–331. https://doi.org/10.62730/journalofeconomicandislamicresearch.v3i1.136

Ningsih, N. A., & Tambunan, K. (2023). Penerapan Akad Murabahah pada Produk Pembiayaan KUR di PT Bank Syariah Indonesia KCP Panyabungan. Innovative: Journal of Social Science Research, 3(5), 6279–6291.

Nurhaliza, N., Lukman, A. S., & Hasibuan, S. W. (2022). Implementasi Produk Pembiayaan Kredit Usaha Rakyat (KUR) Mikro pada PT Bank Syariah Indonesia Kantor Cabang Pembantu Binjai Sudirman. Aghniya: Jurnal Ekonomi Islam, 4(2), 70–83.

Putri, A. F. (2023). Pengawasan Dewan Pengawas Syariah (DPS) terhadap Kepatuhan Prinsip Syariah pada Bank Syariah. Jurist-Diction, 6(1), 49–64. https://doi.org/10.20473/jd.v6i1.43524

Simatupang, I. A., & Putra, I. J. (2026). Analisis Manajemen Risiko Penyaluran Pembiayaan Mikro pada Bank Syariah Indonesia KC Sibolga. Jurnal Pendidikan Tambusai, 10(1), 9233–9237. https://doi.org/10.31004/jptam.v10i1.37938

Sugiyono, S. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2 ed.). Alfabeta.

Suyuthi, L. N., & Mugiyati, M. (2024). Dimensi Sharia Compliance pada Operasional Bank Syariah Indonesia (BSI). Jurnal Ilmiah Ekonomi Islam, 10(2), 1508–1513. https://doi.org/10.29040/jiei.v10i2.13444

Utama, I., Andiansyah, F., & Jamaris, E. (2023). Analisis Tingkat Kepatuhan Syariah pada Bank Central Asia Syariah (BCAS). IJMA: Indonesian Journal of Management and Accounting, 4(2), 283–295. https://doi.org/10.21927/ijma.2023.4(2).283-295