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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Putri Yuanita
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Kepatuhan Syariah Pembiayaan Kredit Usaha Rakyat Bank Syariah Indonesia Simpang Empat Pasaman Barat Putri Yuanita; Waizul Qarni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 3 (2026): Article Research November 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i3.9650

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.
Co-Authors Waizul Qarni