The Role Of Contract Design In Mudharabah Agreements In Improving The Performance Of Islamic Financial Institution
DOI:
https://doi.org/10.31949/maro.v8i2.14121Abstract
Penelitian ini menganalisis peran desain kontrak akad mudharabah dalam meningkatkan kinerja keuangan lembaga keuangan syariah di Indonesia. Penelitian ini mengkaji struktur kontrak mudharabah, mengidentifikasi faktor-faktor yang mempengaruhi efektivitas desain kontrak, dan mengevaluasi dampaknya terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kualitatif dengan studi kasus eksploratif pada 8 bank syariah. Data sekunder berupa dokumen kontrak mudharabah, laporan keuangan 2019-2024, dan regulasi dianalisis menggunakan content analysis induktif. Validitas dipastikan melalui triangulasi sumber dokumen dan cross-checking konsistensi. Hasil penelitian menunjukkan bahwa desain kontrak mudharabah yang optimal dapat meningkatkan profitabilitas hingga 35% dan mengurangi risiko kredit sebesar 28%. Tantangan utama meliputi kompleksitas pembagian keuntungan, monitoring usaha, dan perlindungan terhadap moral hazard. Penelitian merekomendasikan pengembangan model desain kontrak mudharabah yang terintegrasi dengan sistem manajemen risiko dan tata kelola yang baik.
Keywords:
Contract Design, financial performance, Islamic Banking, Mudharabah, Risk ManagementDownloads
References
Luxton, AAOIFI. (2015). Sharia standards. Accounting and Auditing Organization for Islamic Financial Institutions.
Accounting and Auditing Organization for Islamic Financial Institutions. (2023).
Agustin, H., Arza, F. I., & Mulyani, E. (2020). The effect of sharia governance on Islamic bank performance: Evidence from Indonesia. Journal of Islamic Accounting and Business Research.
Bank Indonesia. (2000). Peraturan Bank Indonesia tentang pembiayaan mudharabah. Bank Indonesia.
Chapra, M. U. (2022). Islamic finance and economic development. Palgrave Macmillan.
Dewan Standar Akuntansi Keuangan - Ikatan Akuntan Indonesia. (2017). PSAK 105: Akuntansi mudharabah. Ikatan Akuntan Indonesia.
Dewan Syariah Nasional - Majelis Ulama Indonesia. (2000). Fatwa DSN-MUI No.07/DSN-MUI/IV/2000 tentang pembiayaan mudharabah. DSN-MUI.
Farooq, M. O. (2007). Partnership, equity-financing and Islamic finance: Whither profit-loss sharing? Review of Islamic Economics.
Ghufron, A. (2002). Fiqh muamalat kontekstual. Pustaka Pelajar.
Gomes, F. C. (2003). Manajemen sumber daya manusia. Andi Offset.
Hakim, R. (2020). Optimalisasi desain kontrak mudharabah dalam meningkatkan kinerja perbankan syariah [Disertasi, Universitas Indonesia].
Hana, B. (2022). Smart contract-based Islamic fintech model for mudaraba financing. Islamic Finance Research Institute.
Hart, O. (2020). Optimal contract theory in Islamic finance. Cambridge University Press.
Hasan, M. (2023). Mudharabah contract design and risk management in Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management.
Ibn Qudamah, A. (2019). Al-Mughni fi fiqh al-Imam Ahmad ibn Hanbal (Terj.). Dar Alam al-Kutub.
Institute of Islamic Banking and Insurance. (2024). Mudharabah contract: Definition and applications.
Iqbal, M., & Mirakhor, A. (2023). Risk management in Islamic banking: Theory and practice (3rd ed.). John Wiley & Sons.
Islamic Development Bank. (2024). Islamic finance development report 2024: Sustainable finance for sustainable development. IDB.
Karim, A. A. (2023). Bank Islam: Analisis fiqih dan keuangan (6th ed.). PT RajaGrafindo Persada.
Khan, T. (2023). Islamic banking contracts and product innovation. Routledge.
Mabid Ali, A. J. (2005). The case for universal banking as a component of Islamic banking. American Journal of Islamic Social Sciences.
Otoritas Jasa Keuangan. (2019). Peraturan OJK tentang penerapan tata kelola bagi bank umum syariah dan unit usaha syariah. OJK.
Pusvisasari, L. (2023). Analisis implementasi akad mudharabah pada Bank Syariah Indonesia. Jurnal Ekonomi Syariah Indonesia.
Rahmawati, T., & Maharani, S. (2019). Designing Islamic banking performance measurement based on Islamic values to achieve maqasid al-Syari’ah. International Journal of Islamic Economics and Finance Studies.
Ramadhani, A., Sari, D. W., & Putri, N. E. (2021). Analisis transparansi informasi dalam kontrak mudharabah pada lembaga keuangan syariah [Skripsi, UIN Sunan Kalijaga].
Robbins, S. P. (2006). Perilaku organisasi (10th ed.). PT Indeks.
Saeed, A. (2021). Agency theory applications in Islamic banking: A systematic review. Journal of Islamic Banking and Finance.
Tahrim, A., Ahmad, N. H., & Bahrom, H. (2019). The revival of mudharabah contract: A proposed framework with the concept of tahaluf. International Journal of Management and Applied Research.
Yustiardhi, A. F., Damanik, H. S., & Pembaharuan, E. (2020). Implementation analysis of mudharabah contract at Islamic banking in Indonesia. Islamic Banking and Finance Review.
