ANALISIS RISIKO KEPATUHAN SYARIAH (SHARIA COMPLIANCE RISK) DALAM OPERASIONAL BANK SYARIAH

Abstrak

Risiko kepatuhan syariah (sharia compliance risk) merupakan risiko khas yang membedakan bank syariah dari bank konvensional karena berkaitan langsung dengan pemenuhan prinsip-prinsip Islam dalam seluruh aspek operasional. Pelanggaran terhadap prinsip syariah, fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI), dan regulasi Otoritas Jasa Keuangan (OJK) tidak hanya berpotensi menimbulkan kerugian finansial, tetapi juga mengancam reputasi dan kepercayaan masyarakat yang merupakan modal dasar industri perbankan syariah. Penelitian ini bertujuan menganalisis secara mendalam sumber, dampak, serta strategi mitigasi risiko kepatuhan syariah dalam operasional bank syariah di Indonesia. Metode yang digunakan adalah penelitian kualitatif deskriptif melalui pendekatan studi kepustakaan (library research) dengan mengkaji literatur akademik, fatwa, peraturan perundang-undangan, dan laporan tata kelola bank syariah terbitan tiga tahun terakhir. Hasil penelitian menunjukkan bahwa risiko kepatuhan syariah bersumber dari lemahnya pemahaman sumber daya manusia terhadap fikih muamalah, ketidaksesuaian implementasi akad dengan fatwa, keterbatasan fungsi pengawasan Dewan Pengawas Syariah (DPS), serta tantangan digitalisasi. Dampaknya signifikan terhadap penurunan reputasi, hilangnya kepercayaan nasabah, hingga potensi sanksi regulasi. Pengelolaan risiko kepatuhan syariah yang efektif memerlukan penguatan independensi DPS, peningkatan kapasitas audit internal syariah berbasis teknologi, penerapan sistem monitoring kepatuhan berkelanjutan, serta sinergi antara regulator, DPS, dan manajemen bank dalam membangun budaya kepatuhan syariah yang kuat dan terintegrasi.

Sharia compliance risk is a distinctive risk that differentiates Islamic banks from conventional banks, as it is directly related to the fulfilment of Islamic principles across all operational aspects. Violations of sharia principles, fatwas issued by the National Sharia Board of the Indonesian Council of Ulama (DSN-MUI), and regulations of the Financial Services Authority (OJK) not only carry the potential for financial loss but also threaten the reputation and public trust that form the basic capital of the Islamic banking industry. This study aims to comprehensively analyze the sources, impacts, and mitigation strategies of sharia compliance risk in the operations of Islamic banks in Indonesia. The method employed is descriptive qualitative research through a library research approach, examining academic literature, fatwas, statutory regulations, and sharia governance reports published mainly within the last three years. The results indicate that sharia compliance risk originates from limited human resource understanding of fiqh muamalah, misalignment between contract (akad) implementation and fatwa provisions, limited oversight capacity of the Sharia Supervisory Board (SSB), and challenges arising from digitalization. The impact is significant on reputational decline, loss of customer trust, and potential regulatory sanctions. Effective management of sharia compliance risk requires strengthening SSB independence, enhancing technology-based internal sharia audit capacity, implementing continuous compliance monitoring systems, and fostering synergy among regulators, the SSB, and bank management to build a strong and integrated culture of sharia compliance.