Urgensi Penerapan Smart Contract Sebagai System-Embedded Compliance Pada Pengawasan Fintech Syariah
DOI:
https://doi.org/10.31949/maro.v8i3.17659Abstract
The rapid growth of the Islamic financial technology (fintech) industry in Indonesia faces serious challenges regarding Sharia compliance assurance due to the limitations of conventional supervision mechanisms. The current supervision system, which relies on manual post-transaction (post-facto) audits and sampling-based checks by the Sharia Supervisory Board (DPS), has proven inadequate in keeping pace with the volume and complexity of digital transactions. These weaknesses trigger various violations, ranging from fictitious murabahah practices without real assets to moral hazard risks caused by information asymmetry in profit-sharing contracts. This study aims to analyze the urgency of implementing smart contract technology as a solution to overcome this supervision gap. The method used is library research with a descriptive-analytical qualitative approach, examining regulations (DSN-MUI Fatwas and POJK) as well as prior scientific literature related to the weaknesses of the DPS and the characteristics of smart contracts. The analysis results indicate that smart contracts are deemed capable of functioning as a "Digital DPS" that automates Sharia parameters into algorithms. Unlike manual supervision, this system offers a real-time pre-transaction (ex-ante) validation mechanism that automatically rejects (auto-reject) any transaction failing to meet the valid conditions of the contract before funds are disbursed. In conclusion, the transition towards smart contract-based system-embedded compliance is deemed capable of maintaining the integrity of the fintech industry in the digital era.
Keywords:
Fintech_Syariah, Shariah_Compliance, Smart_Contract, System-Embedded ComplianceDownloads
References
Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Metode Penelitian Kualitatif Studi Pustaka. Edumaspul: Jurnal Pendidikan, 6(1), 974–980. https://doi.org/10.33487/edumaspul.v6i1.3394
Al Jannah, I. A. D., & Rohmayanti, S. A. A. (2025). Transformasi Fintech Syariah di Era Digital: Sinergi Teknologi, Inovasi, dan Kepatuhan Syariah. Jurnal Rumpun Manajemen dan Ekonomi, 2(6), 255–261. https://ejurnal.kampusakademik.co.id/index.php/jrme/article/view/7094
AlFzari, S. M. A., Rosman, A. S., Bayoumi, K., & Samat, A. B. (2024). Shariah Compliance in Fintech App Solutions: An Islamic Legal Perspective. International Journal of Academic Research in Business & Social Sciences, 14(11), 4718. https://doi.org/10.6007/IJARBSS/v14-i11/23169
Ali, H., & Arsyad, K. (2025). Model Akad Hybrid (Murakkab) pada Fintech P2P Syariah di Indonesia: Analisis Kepatuhan Syariah dan Tantangan Regulasi 2025. Tangible Journal, 10(2), 294–307. https://doi.org/10.53654/tangible.v10i2.696
Ardiansyah, M. Y., & Zen, M. (2024). Kepatuhan Syariah dalam Perbankan Online dan Fintech Syariah (Pembiayaan Online pada Prinsip-Prinsip Syariah). Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES), 2(4), 193-204. https://doi.org/10.59059/jupiekes.v2i4.1751
Fathorrozi, A., & Hamzah, M. (2024). Kepatuhan Syariah pada Fintech Lending Syariah: Analisis Akad dan Implementasinya. Qawanin: Journal of Economic Syaria Law, 8(1), 84-100. https://doi.org/10.30762/qaw.v8i1.494
Hadi, W., Rozalinda, Bahar, M., & Wira, A. (2024). Peran Dewan Pengawas Syariah terhadap Kepatuhan Syari'ah Pada Lembaga Fintech Syari'ah. Jurnal Baabu Al-Ilmi: Ekonomi dan Perbankan Syariah, 9(2), 159–172. https://ejournal.uinfasbengkulu.ac.id/index.php/alilmi/article/view/6633/0
Ilham, M., Nurhayati, Albahi, M., & Siregar, K. H. (2025). Etika dan Kepatuhan Hukum dalam Praktik Pembiayaan Syariah di Era Fintech. JIEI (Jurnal Ilmiah Ekonomi Islam). https://doi.org/10.29040/jiei.v11i06.18447
Ishak, I., Ilham, I., & Sabani, A. (2022). Shari'a Compliance Principles in Financial Technology (Asas Kepatuhan Syariah dalam Finansial Teknologi). JCH (Jurnal Cendekia Hukum), 8(1). https://doi.org/10.33760/jch.v8i1.542
Lubis, H. A. Z., Khairisma, K., Puspitaningrum, R., & Ichsan, I. (2023). Balancing the Scales: Navigating Benefits and Risks in Indonesia's Sharia FinTech Landscape. Journal of International Conference Proceedings (JICP), 6(5), 229-240. https://doi.org/10.32535/jicp.v6i5.2843
Muslim, M., & Hidayat, W. (2024). Transformasi Digital dalam Perbankan Islam: Tinjauan Pustaka tentang Implementasi Fintech dan Dampaknya terhadap Kepatuhan Syariah. Cendekia: Jurnal Ilmiah Mahasiswa Asy-Syukriyyah, 1(1). https://doi.org/10.36769/cendekia.v1i1.1119
Norrahman, R. A. (2025). Smart Contracts in Increasing Sharia Compliance on Peer To Peer Lending Platforms in Sharia Fintech. Scientiva: Journal of Society and Scientific Studies, 1(1), 45-55. https://doi.org/10.62504/scientiva1
Putri, E. H., Herlina, E., Faridl, F., Buwana, S. A. N., & Rengganis, T. L. (2026). Efektivitas Pengawasan Otoritas Jasa Keuangan terhadap Kepatuhan Syariah Lembaga Keuangan Digital. Jurnal Pendidikan Tambusai, 10(1), 2066-2082. https://jptam.org/index.php/jptam/article/view/36364
Rahmawati, R. (2025). Sharia Compliance Analysis of Peer-to-Peer Lending Fintech Platforms in Indonesia. Journal of Social Science and Economics, 4(1), 121–135. https://doi.org/10.37812/josse.v4i1.2011
Said, M. S., Jumriani, Sapa, N. b., & Darmawati, H. (2025). Islamic Fintech in Indonesia: Between Innovation and Sharia Compliance. Media Hukum Indonesia (MHI), 4(1), 476–485. https://doi.org/10.5281/zenodo.17879875
Syarif, M. F. (2024). Shariah Compliance Management in P2P Financing: An Exploratory Study on Islamic FinTech. SUKUK: International Journal of Banking, Finance, Management and Business, 3(3), 54–67. https://sukukjournal.org.uk/index.php/sukuk/article/view/54
Takidah, E., & Kassim, S. (2022). The Shariah Compliance of Islamic Peer-to-Peer (P2P) Lending Practices in Indonesia: Identification of Issues and The Way Forward. Islam and Civilisational Renewal (ICR) Journal, 13(1), 72–91. https://doi.org/10.52282/icr.v13i1.830
Wijayanti, L. (2025). Analisis Regulasi Fintech Syariah: Perlindungan Konsumen dan Kepatuhan Syariah. Jurnal Ekonomi Islam (JEI), 2(2), 235–251. https://oj.mjukn.org/index.php/jei/article/view/723
IndrianiA., SyamsulE. M., & LestariA. G. (2022). Quick Response Code Indonesian Standard (QRIS), Penjualan dan Kepuasan Pelanggan:. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(4), 1482-1492. https://doi.org/10.47467/alkharaj.v5i4.2233
Manalu, H., Ramly, F., Djodding, I. M., Kusuma, P. P., Guampe, F. A., Farida, E., ... & Sari, D. D. (2024). Metode Penelitian Ekonomi: Konsep, Metode, dan Implementasi. Penerbit Mifandi Mandiri Digital, 1(01).
