STUDI PERBANDINGAN AKAD MUDHARABAH DAN IJARAH DALAM PEMBIAYAAN PERBANKAN SYARIAH: ANALISIS KEUNTUNGAN, RISIKO DAN PRAKTIK TERBAIK
Article Sidebar
Mudharabah, Ijarah, Pembiayaan Perbankan Syariah, Keuntungan dan Risiko, Praktik Terbaik.
Main Article Content
Abstract
ABSTRACT
This research examines the comparison between Mudharabah and Ijarah contracts within the context of Islamic banking financing. Mudharabah is a partnership agreement where one party provides capital, while the other manages the business, with profits shared according to a pre-agreed ratio. In contrast, Ijarah involves the leasing of an asset, where the lessee pays rent without the transfer of ownership. The study explores the advantages, risks, and best practices of both contracts. A qualitative approach, with a literature review, was employed to analyze the data. The findings indicate that the Mudharabah contract offers greater profit potential due to its flexible nature but also carries higher risks associated with business uncertainty and moral hazard. On the other hand, the Ijarah contract provides more predictable income and better asset control but faces risks related to asset maintenance and usage. The study concludes that both Mudharabah and Ijarah contracts have their respective benefits and risks, and both play a crucial role in enhancing the operational efficiency and performance of Islamic banking.
Keywords : Mudharabah, Ijarah, Islamic Banking Financing, Profit and Risk, Best Practices.
ABSTRAK
Penelitian ini membahas perbandingan antara akad mudharabah dan ijarah dalam konteks pembiayaan perbankan syariah. Akad mudharabah adalah bentuk kemitraan di mana satu pihak menyediakan modal sementara pihak lain mengelola usaha, dengan keuntungan dibagi sesuai kesepakatan. Sementara itu, akad ijarah melibatkan penyewaan aset dengan pembayaran sewa yang telah ditentukan, tanpa perpindahan kepemilikan aset. Studi ini mengeksplorasi keuntungan, risiko, dan praktik terbaik dari kedua akad tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan literature review untuk menganalisis data. Hasil penelitian menunjukkan bahwa akad mudharabah menawarkan potensi keuntungan yang lebih fleksibel, tetapi juga memiliki risiko tinggi terkait ketidakpastian hasil usaha dan moral hazard. Di sisi lain, akad ijarah memberikan kepastian pendapatan dan kontrol aset yang lebih baik namun menghadapi risiko kerugian terkait pemeliharaan dan penggunaan aset. Studi ini menyimpulkan bahwa baik akad mudharabah maupun ijarah memiliki manfaat dan risiko tersendiri, serta keduanya memainkan peran penting dalam meningkatkan efisiensi operasional dan kinerja perbankan syariah.
Kata kunci : Mudharabah, Ijarah, Pembiayaan Perbankan Syariah, Keuntungan dan Risiko, Praktik Terbaik.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abbas, A., & Arizah, A. (2019). Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia. Asian Journal of Accounting Research, 4(2), 315–326. https://doi.org/10.1108/AJAR-08-2019-0065
Ahmadi, A., Mezza, D., Kurniawan, W., Al-zakiy, L. F., Nawastuti, N., Revansa, M., & Damayanti, E. V. (2024). Implementasi Kaidah Fiqh Dalam Kesepakatan Ekonomi Lembaga Keuangan Syariah : Evaluasi Aspek Etika Dan Operasional. Al-Iqtishady: Jurnal Ekonomi Syariah, 02(01), 1–7.
Ahmadi, M. A., Wawan, E., Rofiud, A., & Salsabila, D. (2023). TINJAUAN FIQIH MUAMALAH TERHADAP JUAL BELI. 01(02), 52–61.
Al Rahahleh, N., Ishaq Bhatti, M., & Najuna Misman, F. (2019). Developments in Risk Management in Islamic Finance: A Review. Journal of Risk and Financial Management, 12(1). https://doi.org/10.3390/jrfm12010037
Andiyansari, N. C. N. (2020). Akad Mudharabah dalam Perspektif Fikih dan Perbankan Syariah. SALIHA Jurnal Pendidikan & Agama Islam, 3(2), 42–54. https://doi.org/10.54396/saliha.v3i2.80
Bramandita, B., & Harun, H. (2020). The impact of ROA, BOPO, FDR, CAR, NPF on mudharabah profit sharing rate. Journal of Islamic Economic Laws, 3(2), 86–107. https://doi.org/10.23917/jisel.v3i2.11335
Buchari, I. (2023). Konstuksi Filosofis Akad Mudharabah Dan Relevansinya Dengan Praktik Perbankan Syariah. Masyrif : Jurnal Ekonomi, Bisnis Dan Manajemen, 4(1), 131. https://doi.org/10.28944/masyrif.v4i1.1148
Budianto, E. W. H. (2022). Pemetaan Penelitian Akad Mudharabah Pada Lembaga Keuangan Syariah: Studi Bibliometrik Vosviewer Dan Literature Review. J-EBIS (Jurnal Ekonomi Dan Bisnis Islam), 7(April), 43–68. https://doi.org/10.32505/j-ebis.v7i1.3895
Devianita, D. (2021). Penerapan Akad Ijarah Dalam Produk Pembiayaan Bank Syariah. MUTAWAZIN (Jurnal Ekonomi Syariah), 2(1), 43–55. https://doi.org/10.54045/mutawazin.v2i1.236
Fayyad, M. (2023). Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards. Heliyon, 9(9), e19319. https://doi.org/10.1016/j.heliyon.2023.e19319
Grira, J., & Labidi, C. (2021). Banks, Funds, and risks in islamic finance: Literature & future research avenues. Finance Research Letters, 41, 101815. https://doi.org/10.1016/j.frl.2020.101815
Hidayatullah, M. S., & Fadillah, R. (2022). Economic and Legal Dimensions of Collateral Existence in Modern Mudh ā rabah Contracts : Understanding the Relationship between Risk Management , National Law , and Contemporary Fiqh. 16(2), 223–238.
Kajian, A., Dan, F., Perbankan, P., Ambo, R., Sekolah, M., Agama, T., & Negeri, I. (2010). Konsep Mudharabah. 8(1), 77–85.
Maulana, D. F. (2021). Analisis Terhadap Kontrak Ijarah dalam Praktik Perbankan Syariah. Muslim Heritage, 6(1). https://doi.org/10.21154/muslimheritage.v6i1.2569
Maulana, D. R., Ruchjana, E. T., & Nurdiansyah, D. H. (2020). the Effect of Profit Sharing Financing and Qardh Financing on Net Profit Sharia Bank in Indonesia. In El Dinar (Vol. 8, Issue 2, pp. 147–158). https://doi.org/10.18860/ed.v8i2.10325
Muhammad, J., Sofyan, F., & Bacha, A. M. (2020). Mudarabah and Musharakah as an equity financing model: issues in practice. Proceedings Aceh Global Conference-Business, Economics, and Sustainable Development Trends, 2(2), 1. https://jurnal.unsyiah.ac.id/AGC-BEST/article/download/16869/12320
Munawir, A., & Darmawan, R. (2024). Risk Analysis and Implementation of Risk Management in Mudharabah Financing: A Literature Review. International Journal of Kita Kreatif, 1(3). 137-146
Nsafe, E., No, V., Noeraisha, N. S., Larasati, N., Amelia, P., & Sandi, S. (2022). Prosiding National Seminar on Accounting , Finance , Implementasi dan Resiko Akad Mudharabah. 1(7), 140–151.
Rasyid, M. (2021). Problematics of Implementation of the Mudhārabah Contract on Sharia Banking in Indonesia. Journal of Islamic Law, 2(1), 22–42. https://doi.org/10.24260/jil.v2i1.135
Sakti, L., & Adityarani, N. W. (2020). Tinjauan Hukum Penerapan Akad Ijarah Dan Inovasi Dari Akad Ijarah Dalam Perkembangan Ekonomi Syariah Di Indonesia. Jurnal Fundamental Justice, 1(2), 39–50. https://doi.org/10.30812/fundamental.v1i2.900
Sari, N. (2024). MANAGING FINANCING RISK OF ISLAMIC BANKING PRODUCTS IN INDONESIA : A VALUE AT RISK APPROACH. 24(1), 213–240.
Sukmaningrum, D. A. S., & Yazid, M. (2022). Analisis Akad Ijarah Dalam Praktik Produk Pembiayaan Lembaga Keuangan Di Indonesia. Al Fiddhoh: Journal of Banking, Insurance, and Finance, 3(2), 81–97. https://doi.org/10.32939/fdh.v3i2.1421
Ulpah, M. (2020). Mariya Ulpah Madani Syari ’ ah, Vol. 3 No.2 Agustus 2020. Madani Syari’ah, 3(2), 147–160.