Juridical-Philosophical Review of the Position of Sharia Compliance in Islamic Banking in Indonesia
Abstract
A juridical-philosophical analysis of the position of sharia compliance in Islamic banking in Indonesia aims to explore the understanding and legal foundation underlying the implementation of sharia principles within the Islamic banking industry. In this context, sharia compliance refers to adherence to Islamic legal principles that must be applied by Islamic banks in all aspects of their operations, including financial products and services. Islamic banking in Indonesia has a clear legal foundation, namely Law No. 21 of 2008 on Islamic Banking, which provides the legal basis for the development of Islamic banking in Indonesia. In this regard, sharia compliance becomes a crucial element to ensure that transactions and banking activities do not violate sharia principles such as the prohibition of riba (interest), gharar (uncertainty), and maysir (gambling). Philosophically, the implementation of sharia compliance in Islamic banking is not only related to legal aspects but also to moral and ethical aspects in Islam that prioritize justice, blessings, and social welfare. From this perspective, sharia compliance functions as a foundation to create an economic system that is fair, transparent, and based on adherence to religious values. However, challenges in implementing sharia compliance in Islamic banking in Indonesia still exist, particularly related to differences in interpreting the implementation of sharia principles, as well as the need to continuously align regulations and operational practices to keep pace with global economic developments. Therefore, the position of sharia compliance in Islamic banking in Indonesia is not only a legal obligation but also a commitment to integrate moral principles into the management of the financial sector, which ultimately aims to create the welfare of the community within a just economic system.
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