Sharia Principles In Risk Management In Islamic Banking: A Literature Review

Mohammad Haikal; Sumardi Efendi; Arroyyan Ramly

doi:10.52490/at-tijarah.v6i2.3411

Authors

Mohammad Haikal STAI Al Washliyah Banda Aceh, Aceh, Indonesia
Sumardi Efendi STAIN Teungku Dirundeng Meulaboh, Aceh, Indonesia
Arroyyan Ramly İstanbul Üniversitesi, İstanbul, Turki

DOI:

https://doi.org/10.52490/at-tijarah.v6i2.3411

Keywords:

Literature Review, Shariah Principles, Risk Management, Islamic Banking

Abstract

Islamic banking operates based on sharia principles, which strictly prohibit practices such as riba (interest), gharar (excessive uncertainty), and maysir (gambling). These prohibitions directly influence the approach to risk management. This study aims to review existing literature related to the application of sharia principles in risk management within Islamic banking. To thoroughly explore the topic, this study employed a library research method, which involved collecting, analyzing, and synthesizing information from various academic sources, including scholarly journals, books, and research reports. The findings reveal that Sharia principles not only provide a unique framework for risk management but also strengthen the financial stability of Islamic banks by avoiding speculative practices and excessive uncertainty. Furthermore, the Sharia Supervisory Board (known as DPS) plays a crucial role in ensuring compliance with these principles. Thus, the application of Sharia principles in risk management significantly contributes to the sustainability and stability of Islamic banking. However, challenges remain, such as the limited availability of Sharia-compliant financial instruments. This study recommends further study to develop innovative and Sharia-compliant risk management instruments and strategies to support the future development of Islamic banking

References

Alfiatun Zahara, Suci Mardiya, Bunga Andhini, & Wahyu Febri Ramadhan Sudirman. (2023). Peran Lembaga Keuangan Syariah Dalam Mengembangkan Bisnis Mikro dan Kecil di Indonesia. Prosiding Seminar Nasional Manajemen Dan Ekonomi, 2(2), 173–181. https://doi.org/10.59024/semnas.v3i2.472

Anwar, M., Erniyati, E., Mubaraq, A., Aripin, Z., Subhan, N., Suherman, U. D., Achmad, A., Puspitasari, N., Albanjari, F. R., & Dewi, C. (2023). Manajemen Perbankan Syariah. Batam: Cendikia Mulia Mandiri.

Arifin, S. (2010). Gharar dan Risiko dalam Transaksi Keuangan. TSAQAFAH, 6(2), 312. https://doi.org/10.21111/tsaqafah.v6i2.123

Berlian, D., Andri, A., & Apriana, A. (2023). Perbandingan Pemberian Kredit Antara Bank Konvensional dan Pembiayaan Bank Syariah Kepada Usaha Kecil dan Menengah. Jurnal Perbankan Syariah Indonesia (JPSI), 2(2), 62–72. https://doi.org/10.57171/jpsi.v2i2.6

Cinta Rahmi, Ahmad Aulia Rohman, Azzahra Elvina Sari, Salsa Layyinun Nadhifah, & Muhammad Rusydi Azmi. (2024). Penerapan Maqashid Syariah Dalam Perbankan Syariah di Indonesia Studi Kasus: Pada Bank BSI (Bank Syariah Indonesia). Jurnal Ilmiah Research and Development Student, 2(2), 1–9. https://doi.org/10.59024/jis.v2i2.711

Djamil, N. (2023). Akuntansi Terintegrasi Islam: Alternatif Model Dalam Penyusunan Laporan Keuangan: Islamic Integrated Accounting: Alternative Models in Preparing Financial Statements. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(1), 1–10. https://doi.org/https://doi.org/10.5281/zenodo.8384951

Efendi, S. (2024). Prinsip Syura Dalam Pembentukan Kebijakan Publik Menurut Hukum Islam. CONSTITUO : Journal of State and Political Law Research, 3(1), 69–78. https://doi.org/https://doi.org/10.47498/constituo.v3i1.3455

Galuh, A. K., & Utami, A. F. (2022). Bank dan Lembaga Keuangan Islam. Malang: Universitas Brawijaya Press.

Haikal, M., Efendi, S., & Akbar, K. (2024). Prinsip-prinsip Hukum Ekonomi Syariah dalam Undang-Undang Perbankan Syariah. MAQASIDI: Jurnal Syariah Dan Hukum, 4(1), 26–39. https://doi.org/10.47498/maqasidi.v4i1.2988

Haikal, M., Efendi, S., & Ramly, A. (2024). Analisis Makna Zakat Dalam Al-Quran. Basha’ir: Jurnal Studi Al-Qur’an Dan Tafsir, 4(1), 9–17. https://doi.org/10.47498/bashair.v4i1.2871

Hidayah, N. (2017). Fatwa-Fatwa Dewan Syariah Nasional Atas Aspek Hukum Islam Perbankan Syariah Di Indonesia. Al-’Adalah, 8(1), 13–24. https://doi.org/http://dx.doi.org/10.24042/adalah.v13i3.231

Ihyak, M., Segaf, S., & Suprayitno, E. (2023). Risk management in Islamic financial institutions (literature review). Enrichment : Journal of Management, 13(2), 1560–1567. https://doi.org/https://doi.org/10.35335/enrichment.v13i2.1473

Ilyas, R. (2021). Peran Dewan Pengawas Syariah Dalam Perbankan Syariah. JPS (Jurnal Perbankan Syariah), 2(1), 42–53. https://doi.org/10.46367/jps.v2i1.295

Izzati, N., & Yazid, M. (2024). Prinsip Dasar Operasional Perbankan Syariah. Al-Maqashid: Journal of Economics and Islamic Business, 4(1), 1–9. https://doi.org/10.55352/maqashid.v4i1.457

Khusen, M. A. T. (2024). Analisis Implementasi Tugas Dewan Pengawas Syariah (DPS) Dalam Mengawasi Kegiatan Ekonomi di Lembaga Keuangan Syari’ah (Studi Pada BMT Artha Buana dan BMT Aku Kota Metro). Lampung: Universitas Islam Negeri Raden Intan Lampung.

Kroniko, H., & Wardana, A. (2024). Hukum Syariah Atas Riba Dan Gharar Ditinjau Dari Sudut Pandang Transaksi Ekonomi Dalam Islam. Jurnal Review Pendidikan Dan Pengajaran (JRPP), 7(4), 14361–14364. https://doi.org/https://doi.org/10.31004/jrpp.v7i4.35715

Maulidah, A. R., Alya, A., Wulandari, A., & Aulia, F. (2024). Implementasi Manajemen Risiko Likuiditas Pada Perbankan Syariah. Gudang Jurnal Multidisiplin Ilmu, 2(5), 281–286. https://doi.org/https://doi.org/10.59435/gjmi.v2i5.478

Muhtarom, M. (2016). Reformulasi Peraturan Hukum Lembaga Keuangan Mikro Syariah di Indonesia. Profetika: Jurnal Studi Islam, 17(1), 90–102. https://doi.org/https://doi.org/10.23917/profetika.v17i01.2103

Muktamar, A. (2024). Pengantar Manajemen Syariah. Padang: Azzia Karya Bersama.

Munandar, A., & Ridwan, A. H. (2023). Keadilan Sebagai Prinsip Dalam Ekonomi Syariah Serta Aplikasinya Pada Mudharabah. Maqdis: Jurnal Kajian Ekonomi Islam, 7(1), 89. https://doi.org/10.15548/maqdis.v7i1.453

Mustofa, M. S., Dianto, A. Y., & Udin, M. F. (2023). Model Manajemen Resiko pada Lembaga Keuangan Syariah. Indonesian Journal of Humanities and Social Sciences, 4(3), 725–740. https://doi.org/https://doi.org/10.33367/ijhass.v4i3.4584

Nainggolan, B. (2023). Perbankan Syariah di Indonesia. Jakarta: PT. RajaGrafindo Persada-Rajawali Pers.

Naja, H. D. (2013). Good Corporate Governance Pada Lembaga Perbankan. Jakarta: MediaPressindo.

Najib, M. A. (2017). Penguatan Prinsip Syariah Pada Produk Bank Syariah. Jurnal Jurisprudence, 7(1), 15–28. https://doi.org/10.23917/jurisprudence.v7i1.4351

Nelly, R., Siregar, S., & Sugianto, S. (2022). Analisis Manajemen Risiko Pada Bank Syariah: Tinjauan Literatur. Reslaj : Religion Education Social Laa Roiba Journal, 4(4), 918–930. https://doi.org/10.47467/reslaj.v4i4.1008

Norrahman, R. A. (2023). Kontrak Jual Beli Pada Dimensi Maqasid As-Sharia. Journal of International Multidisciplinary Research, 1(1), 12–19. https://doi.org/10.62504/8mafr733

Norrahman, R. A. (2024). Syndrom Pembiayaan Akad Salam Dalam Perbankan Syariah. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 1(4), 316–337. https://doi.org/10.62421/jibema.v1i4.48

Prabowo, B. A., & Jamal, J. Bin. (2017). Peranan Dewan Pengawas Syariah terhadap Praktik Kepatuhan Syariah dalam Perbankan Syariah di Indonesia. Jurnal Hukum IUS QUIA IUSTUM, 24(1), 113–129. https://doi.org/10.20885/iustum.vol24.iss1.art6

Pusvisasari, L., Bisri, H., & Suntana, I. (2023). Analisis Filosofi dan Teori Hukum Ekonomi Syariah dalam Konteks Perbankan Syariah. Jurnal Ekonomi Utama, 2(3), 269–277. https://doi.org/10.55903/juria.v2i3.125

Rahmawati, F., Syahpawi, S., & Nurnasrina, N. (2024). Kajian Yuridis Pengelolaan Manajemen Risiko Pada Perbankan Syariah. Money: Journal of Financial and Islamic Banking, 2(1), 69–80. https://doi.org/10.31004/money.v2i1.23805

Ramadiyah, R. (2014). Model Sistem Manajemen Resiko Perbankan Syariah atas Transaksi Usaha Masyarakat. Menara Riau, 13(2), 220–248. https://doi.org/http://dx.doi.org/10.24014/menara.v13i2.852

Saputra, E., & Suwardi. (2023). Mitigasi Risiko Kepatuhan Bank Syariah Terhadap Prinsip Syariah. AL-IQTISHAD : Jurnal Perbankan Syariah Dan Ekonomi Islam, 1(1), 23–33. https://doi.org/10.47498/iqtishad.v1i1.2155

Soemitra, A. (2017). Bank & Lembaga Keuangan Syariah. Jakarta: Prenada Media.

Suhaimi, A. (2021). Studi Manajeman Risiko Pada Bank Syariah Indonesia (BSI). Jurnal Manajemen Risiko, 2(1), 73–78. https://doi.org/https://doi.org/10.33541/mr.v2iI.3438

Surya Atmajaya, R., Nashiruddin, M., & Munir AlMubaroq, M. (2024). Peran Dewan Pengawas Syariah (DPS) dalam Perbankan Syariah. Rayah Al-Islam, 8(2), 488–500. https://doi.org/10.37274/rais.v8i2.958

Syibly, M. R. (2015). Keadilan Sosial Dalam Keuangan Syariah. Millah, 15(1), 73–100. https://doi.org/10.20885/millah.vol15.iss1.art4

Utami, L. C., Aqil, M., & Chairina, C. (2022). Studi Literatur Penerapan Manajemen Risiko Pada Bank Syariah. Jurnal Ekonomika Dan Bisnis (JEBS), 2(3), 742–747. https://doi.org/10.47233/jebs.v2i3.262

Widjaja, G. (2024). Maqasid Syariah Dalam Regulasi Fintech. Borneo: Journal of Islamic Studies, 5(1), 23–36. https://doi.org/https://doi.org/10.37567/borneo.v5i1.3355

Yusifa, E. V., & Permatasari, F. H. (2023). Pengaplikasian Tata Kelola Keuangan Islam Dalam Perbankan Syariah di Indonesia. Journal of Creative Student Research, 1(3), 124–134. https://doi.org/10.55606/jcsrpolitama.v1i3.1704

Zulhikam, A., Parmitasari, R. D. A., Abdullah, M. W., & Rofiah, I. (2024). Filosofi Prinsip Keuangan Islam Dan Implikasinya Pada Perbankan Syariah. Neraca: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(1), 273–283. https://doi.org/https://doi.org/10.572349/neraca.v2i1.579