Sharia Governance and Regulatory Supervision in Islamic Banking: A Comparative Legal Analysis Between Indonesia and Malaysia

A Comparative Legal Analysis Between Indonesia and Malaysia

Penulis

  • Daffa Universitas Muhammadiyah Surakarta
  • Triyono Adi Saputro Universitas Muhammadiyah Surakarta

Kata Kunci:

sharia governance, fiduciary duty, strict liability, indonesia, malaysia

Abstrak

Penelitian ini bertujuan untuk menganalisis secara kritis dan membandingkan kerangka hukum tata kelola Syariah serta pengawasan regulasi dalam perbankan syariah antara Indonesia dan Malaysia. Penelitian hukum normatif-doktrinal ini menggunakan analisis terhadap Undang-Undang No. 21 Tahun 2008 (Indonesia) dan *Islamic Financial Services Act* (IFSA) 2013 (Malaysia), yang dipadukan dengan pendekatan komparatif. Model kemitraan terdesentralisasi di Indonesia bersifat fleksibel namun rentan terhadap keterlambatan respons regulasi dan keterbatasan tanggung jawab hukum bagi dewan Syariah. Sebaliknya, model terpusat dua tingkat di Malaysia menjamin kepastian hukum yang segera, namun berisiko memicu pengawasan Syariah yang bersifat defensif akibat adanya ketentuan tanggung jawab pidana pribadi yang sangat ketat sebagaimana diatur dalam Pasal 28 IFSA 2013. Studi ini menyoroti pergeseran paradigma dalam kewajiban fidusia badan pengawas, yang berkembang dari peran yang semata-mata bersifat konsultatif di Indonesia menjadi peran sebagai petugas kepatuhan yang ketat di Malaysia. Penelitian ini mengusulkan konsep "Jembatan Regulasi Struktural" dan "Tanggung Jawab Perdata Proporsional" untuk mereformasi tata kelola Syariah di Indonesia tanpa menghambat inovasi produk di sektor keuangan syariah.

Biografi Penulis

Triyono Adi Saputro, Universitas Muhammadiyah Surakarta

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Unduhan

Diterbitkan

2025-06-28

Terbitan

Vol 2 No 1 (2026): Aksaradinar : Journal of Research in Accounting And Governance

Bagian

Articles