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All Journal JAWI : Journal of Ahkam Wa Iqtishad
Ichsanul Reihan Adel
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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Islamic Banking Regulation In Indonesia: A Review Of Laws, OJK Regulations (POJK), and DSN-MUI Fatwas Ichsanul Reihan Adel; Nurnasrina
JAWI : Journal of Ahkam Wa Iqtishad Vol. 4 No. 1 (2026): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

The development of Islamic banking in Indonesia is inseparable from the existence of a legal framework governing its operations and supervision. Islamic banking regulations are derived from various legal instruments, such as the Islamic Banking Law, regulations issued by the Financial Services Authority (Peraturan Otoritas Jasa Keuangan/POJK), and fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). Although originating from different authorities, these three legal instruments are closely interconnected in shaping an Islamic banking system that is consistent with Sharia principles and Indonesia’s positive law. This study aims to analyze the roles, legal standing, and implications of Law No. 21 of 2008, POJK, and DSN-MUI fatwas within the regulatory structure of Islamic banking in Indonesia. The research employs a normative juridical method with statutory and conceptual approaches. The findings indicate that Islamic banking regulation in Indonesia represents an integration of state law and Islamic law, harmonized through authoritative mechanisms.
Co-Authors Nurnasrina Nurnasrina