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All Journal IQTISHODUNA Journal of Business & Banking Global Review of Islamic Economics and Business al-Uqud : Journal of Islamic Economics Islaminomics: Journal of Islamic Economics, Business and Finance International Journal of Zakat (IJAZ) AL-FALAH : Journal of Islamic Economics Jurnal Ekonomi dan Perbankan Syariah Islamic Business and Finance (IBF) Journal of Islamic Philanthropy and Disaster MABIS: Jurnal Manajemen Bisnis Syariah Journal Of Islamic Social Finance Management Multazam : Jurnal Manajemen Haji dan Umrah Equilibrium: Jurnal Ekonomi Syariah Jurnal Al-ittifaq Jurnal Manajemen Bisnis Syariah Tujjar International Journal of Islamic Economics Development Journal of Business Management and Islamic Banking Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Magister Ekonomi Syariah Tawazun: Journal of Sharia Economic Law
Luqman Hakim Handoko
Department Of Islamic Banking, Institut Agama Islam SEBI
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Assessing Shariah Compliance in Gift-Giving Practices: A Systematic Literature Review of Fatwa No. 86/DSN-MUI/XII/2012 within Islamic Financial Institutions Handoko, Luqman Hakim
TAWAZUN: Journal of Sharia Economic Law Vol 8, No 2 (2025): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v8i2.34437

Abstract

This study aims to evaluate the implementation of DSN-MUI Fatwa No. No.86/DSN-MUI/XII/2012 on gift-giving practices within Islamic financial institutions (IFIs). This study used a Systematic Literature Review (SLR) approach. Data was collected on 10/11/2024 from Google Scholar using PoP software and the PRISMA framework. The research analyzes 32 documents, consisting of peer-reviewed journal articles and undergraduate theses. Results show that 47o% of the reviewed studies expose adherence to the fatwa, while 53% reveal forms of non-compliance. Common violations include the use of monetary gifts, habitual gift-giving expectations, and promises made at the inception of contracts. These findings suggest a persistent gap between Shari’ah directives and actual practices across various IFIs. The prevalence of undergraduate theses indicates active academic interest, yet also signals the need for greater methodological rigor and more scholarly contributions at the peer-reviewed level. These results imply a need to improve Shari’ah literacy, enhance institutional supervision, and develop stronger regulatory enforcement.
Co-Authors Adillah, Nurazizah Ahmad Baehaqi, Ahmad Ahmad Izzah Ai Nur Bayinah Ai Nur Bayinah Aini, Fauqah Nuri Al Rieza, Irfaul Risqoh Annisa Aprilianti Nur Azizah Arif Arif Armen, Rio Erismen Asgaft Asysyad Rasyid Azis Budi Setiawan Dina Rusda Endang Ahmad Yani Fahmi Syahbudin Fauqah Nuri Aini Febrianti, Kayyisah Fathin Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah, Firmansyah Fuad, Iwan Agustiawan Hesti Ismawarsih Izzah, Ahmad Khadijah Khadijah Lia Anggraeni Prasetyowati Lisa Nurhanifah Lisnaeni, Lisnaeni Lubis, Ahmad Tarmizi Mohd Nazrul Nazrul Katek Mohd Sukhor Bin Abdullah Mufidah, Muna Muhammad Al-Ghifari Muhammad Taqiyuddin Muhammad Zhilalul Haq Najiba, Sumayyah Nashr Akbar Nashr Akbar, Nashr Nijuar, Peri Nisa, Muchlisatun Nur Jamaludin Nurlia Nurlia Pasya, Dien Annida Aslamah Prasetyowati, Lia Anggraeni Rasyid, Asygaf Asysyad Rio Erismen Armen Rudiyanto Rudiyanto Saim Kayadibi Salsabillah Sepky Mardian Siti Kholifah Sri Mulyati Tri Wahyuni Triyanto, Abdi