Akuntansi Mudharabah pada Keuangan Syariah Indonesia
Menjembatani Teori, Praktik, dan Tantangan Implementasi
DOI:
https://doi.org/10.61104/alz.v4i1.3397Keywords:
Mudharabah accounting; PSAK 105; Profit and loss sharing; Agency problem; Islamic fintech.Abstract
Meskipun aset perbankan syariah Indonesia mencapai Rp960,82 triliun pada Q1 2025, pembiayaan mudharabah hanya berkontribusi 6–8%, menunjukkan adanya kesenjangan signifikan antara prinsip fiqh muamalah serta PSAK 105 dengan praktik di bank syariah dan Baitul Maal wat Tamwil (BMT). Kajian ini bertujuan menganalisis keselarasan teori antara fiqh dan PSAK 105, mengeksplorasi praktik empiris, mengidentifikasi tantangan implementasi utama, serta mengusulkan solusi untuk menghidupkan kembali mudharabah sebagai instrumen inti keuangan syariah yang inklusif. Tinjauan literatur sistematis dengan analisis tematik dan triangulasi sumber dilakukan dengan memanfaatkan jurnal akademik, laporan regulasi, dan literatur fiqh terbitan utamanya tahun 2018–2025. Prinsip fiqh dan PSAK 105 selaras secara fundamental pada profit-and-loss sharing (PLS), namun implementasi terhambat oleh deviasi kontrak, masalah agensi, biaya monitoring tinggi, keterbatasan kompetensi SDM, serta lambatnya adopsi teknologi digital seperti blockchain dan fintech syariah. Diperlukan pedoman regulasi terkoordinasi, peningkatan literasi digital, dan kolaborasi multistakeholder untuk menutup kesenjangan tersebut
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