Harmonisasi Regulasi Perbankan Syariah dan Konvensional di Indonesia dalam Perspektif Maqāṣid sharī’ah: Evaluasi Kebijakan dan Implikasi terhadap Pengembangan Hukum Ekonomi Syariah - Pratama, Herdifa; Johari, Johari; Arliyusda, Wiry; Habib, Abdul (Maliyah : Jurnal Hukum Bisnis Islam, 2025)
Abstract: This research aims to evaluate the harmonization of sharia and conventional banking regulations in Indonesia using the maqashid sharia approach, and to examine the implications for the development of Islamic economic law. In the context of the dual banking system in Indonesia, various regulatory imbalances were found between the two systems, such as the dominance of murabahah contracts that resemble conventional credit, inconsistencies in the application of sharia accounting standards, and the weak integration of DSN-MUI fatwas into formal regulations. This research employs qualitative methods with a descriptive-normative approach, using library research and juridical-comparative content analysis. The findings show that the maqāṣid al-sharī’ah approach can serve as an evaluative framework and normative solution in building a regulatory model that not only accommodates sharia needs but also responds to economic developments, for instance, the merger of Bank Syariah Indonesia (BSI) and the increasing trend of digital financial services. It is hoped that this research will be able to provide both theoretical and practical contributions to the formulation of Islamic economic law policies in Indonesia. Keywords: Harmonization of Regulations; Sharia Economic Law; Maqāṣid al-sharī’ah; Sharia Banking. Abstrak: Penelitian ini bertujuan untuk mengevaluasi harmonisasi regulasi perbankan syariah dan konvensional di Indonesia dengan menggunakan pendekatan maqāṣid al-sharī’ah, serta mengkaji implikasinya terhadap pengembangan hukum ekonomi Islam. Dalam konteks dual banking system di Indonesia, ditemukan berbagai ketimpangan regulasi, seperti dominasi penggunaan akad murabahah yang menyerupai kredit konvensional, ketidak konsistenan penerapan standar akuntansi syariah, serta lemahnya integrasi fatwa DSN-MUI dalam regulasi formal. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif-normatif, melalui studi pustaka serta analisis isi yuridis-komparatif. Hasil penelitian menunjukkan bahwa pendekatan maqāṣid al-sharī’ah dapat menjadi kerangka evaluatif sekaligus solusi normatif dalam membangun model regulasi yang tidak hanya mengakomodasi kebutuhan syariah, tetapi juga responsif terhadap perkembangan ekonomi, seperti merger Bank Syariah Indonesia (BSI) dan meningkatnya digitalisasi layanan keuangan syariah. Penelitian ini diharapkan mampu memberikan kontribusi teoritis dan praktis dalam perumusan kebijakan hukum ekonomi Islam di Indonesia. Kata Kunci: Harmonisasi Regulasi; Hukum Ekonomi Syariah; Maqāṣid al-sharī’ah; Perbankan Syariah.