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Reconciling Shariah Compliance and Institutional Risk: A Maqāṣid-Based Analysis of Ḥawālah and Kafālah in Indonesian Islamic Banking Holis Holis; Nasrulloh Nasrulloh; Sugeng Widodo; Dzikrulloh Dzikrulloh; Ach. Mus'if; Tri Pujiati; Abu Yasid; Ahmad Musadad
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 13, No 1 (2026): January-June
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v13i1.10758

Abstract

The implementation of ḥawālah (transfer of debt liability) and kafālah (guarantee) in Indonesia’s Islamic banking reveals an increasing tension between formal Shariah compliance and institutional risk management imperatives. Although classically categorised as tabarruʿ-based and non-profit contracts, contemporary practices reposition them as fee-generating instruments and risk transfer mechanisms, raising concerns about substantive alignment with Islamic legal and ethical principles. This study critically examines the extent to which modern applications of ḥawālah and kafālah reflect their classical fiqh foundations and maqāṣid al-sharīʿah objectives, and analyses how regulatory frameworks and institutional risk management influence their reinterpretation. Using a normative, legal and comparative approach, the research analyses classical fiqh al-muʿāmalāt doctrines, AAOIFI Shariah standards, DSN–MUI fatwas, and Indonesia’s positive law governing Islamic banking, supplemented by semi-structured expert interviews. This analysis is based on two expert interviews with members of Shariah Supervisory Boards and DSN–MUI-affiliated practitioners involved in Islamic banking governance.The results reveal a significant conceptual and functional shift, where formal Shariah compliance often masks substantive transformation into institutional risk management tools, evidenced by fee-based structures, hybrid contractual arrangements, and standardised product designs that prioritise institutional risk governance over the original altruistic rationale of tabarruʿ. Empirical signals from the interviews indicate recurring fee structures exceeding administrative cost recovery thresholds, implicit use of ḥawālah in transfer products without explicit contractual labelling, and kafālah arrangements structured similarly to risk-priced service contracts. The study highlights the need for clearer governance standards and substantive regulatory guidance to mitigate Shariah dilution while accommodating legitimate risk management needs. From a policy perspective, regulators should establish clearer criteria for permissible fee structures and hybridisation boundaries to ensure alignment with maqāṣid al-sharīʿah while maintaining financial stability. By reconceptualising ḥawālah and kafālah as hybrid institutional contracts, this research advances a maqāṣid al-sharīʿah–oriented evaluative framework that transcends procedural conformity toward ethical and institutional coherence.
Comparative Comparative Analysis of Islamic Bank Health Levels Using the RBBR and SCnP Methods (2021-2025) Kurnia Dwi Lestari; Nasrulloh Nasrulloh; Arroyyan Ramly
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 3 (2026): September
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i3.1085

Abstract

This study aims to analyze the financial soundness and Sharia conformity of Islamic commercial banks using the Risk-Based Bank Rating (RBBR) and Sharia Conformity and Profitability (SCnP) approaches. This research employs a quantitative descriptive method using secondary data derived from financial statements of Bank Syariah Indonesia (BSI), Bank Mega Syariah (BMS), and Bank Muamalat Indonesia (BMI) during the 2021–2025 period. The results indicate that BSI demonstrates the most consistent and superior performance, achieving a very strong financial condition under the RBBR method and maintaining a balanced position in the SCnP model. Meanwhile, BMS shows fluctuating performance, and BMI exhibits high Sharia compliance but relatively low profitability. These findings imply that the integration of financial and Sharia-based performance indicators is essential to provide a more comprehensive and accurate evaluation of Islamic banking performance.
Edukasi Perencanaan Keuangan Keluarga Muslim sebagai Upaya Membangun Resiliensi Finansial pada Ibu-Ibu Desa Benculuk Kecamatan Cluring Kabupaten Banyuwangi Elfira Maya Adiba; Abdur Rohman; Nasrulloh Nasrulloh; Galuh Widitya Qomaro; Dery Ariswanto; Achmad Badarus Syamsi; Tri Pujiati; Dzikrulloh Dzikrulloh; Lilis Suaibah
Jurnal Pemberdayaan Masyarakat dan Komunitas Vol 3, No 2: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jpmk.v3i2.520

Abstract

Pengelolaan keuangan keluarga yang terencana dan sesuai dengan prinsip Islam menjadi salah satu aspek penting dalam membangun kesejahteraan dan ketahanan ekonomi rumah tangga. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memperkuat pemahaman ibu-ibu Desa Benculuk, Kecamatan Cluring, Kabupaten Banyuwangi mengenai perencanaan keuangan keluarga yang lebih sistematis, bijaksana, dan berlandaskan nilai-nilai Islam. Kegiatan dilaksanakan pada 27 Juli 2026 di Aula Balai Desa Benculuk melalui metode edukasi partisipatif berupa penyampaian materi, diskusi, dan tanya jawab. Materi yang diberikan meliputi konsep dan manfaat perencanaan keuangan keluarga, pengenalan kondisi keuangan, penentuan tujuan finansial, penyusunan skala prioritas kebutuhan, serta prinsip perencanaan keuangan syariah dalam mengelola rezeki secara halal, seimbang, dan bertanggung jawab. Hasil kegiatan menunjukkan bahwa edukasi ini memberikan pemahaman dan kesadaran kepada peserta mengenai pentingnya menghindari perilaku konsumtif, mengelola utang secara bijaksana, serta membangun kebiasaan finansial yang mendukung resiliensi finansial keluarga.