Praktik Deposito Mudarabah Pada BSI KCP Makassar Panakkukang Perspektif Fikih Muamalah
The Practice of Mudarabah Deposit at BSI KCP Makassar Panakkukang a Fiqh Muamalah Perspective
DOI:
https://doi.org/10.36701/fikrah.v3i2.2578Keywords:
Fiqh Muamalah, Mudarabah Deposits, PracticeAbstract
A This study aims to analyze the implementation of mudarabah deposit practices at Bank Syariah Indonesia (BSI) KCP Makassar Panakkukang from the perspective of Islamic commercial jurisprudence (fiqh muʿāmalah). The research discourse integrates the disciplines of Islamic banking and Islamic law, focusing on how the mudarabah contract is applied at BSI KCP Makassar Panakkukang and evaluating its compliance with fiqh muʿāmalah provisions as a basis for assessing and strengthening the implementation of Islamic banking products in Indonesia. This study employs a descriptive qualitative method with a normative approach, utilizing field observations. The collected data were analyzed using qualitative analysis techniques through data reduction, data presentation, and inductive conclusion drawing. The findings reveal that at BSI KCP Makassar Panakkukang, customers acting as capital providers place mudarabah deposits under a profit-sharing ratio (nisbah) agreed upon contractually. All fundamental elements of the contract, including clarity of capital, fixed investment period (tenor), and profit-sharing mechanism, are established transparently and documented in written agreements. In essence, the mudarabah deposit practice at BSI KCP Makassar Panakkukang complies with the core principles of a valid mudarabah contract according to fiqh muamalah. However, two notable deviations were identified: first, the guarantee of customer funds by the Indonesian Deposit Insurance Corporation (LPS); and second, the bank's dual role as both mudarib and capital owner. Accordingly, the findings of this study serve as a valuable reference for BSI, customers, and academics in ensuring that Islamic banking practices remain aligned with Sharia principles.
Downloads
References
Al-Qur’an al-Karīm
Abdillah, Muhammad Shiddiq, Islahuddin Ramadhan Mubarak, dan Andi Khaula Al Hannan, “Hukum Investasi Saham Menurut DSN-MUI dan AAOIFI: Tinjauan Fikih Muamalah,” AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab 2, no. 6 (30 November 2023): 602–25, https://doi.org/10.36701/qiblah.v2i6.1574.
Agustine, Hendra Karunia, Mulyana Saleh, dan Riska Suhayati, “Implementasi Akad Deposito Mudharabah Di Bank Muamalat Indonesia cabang tegal Ditinjau dari Hukum Islam dan Hukum Positif,” Al Barakat - Jurnal Kajian Hukum Ekonomi syariah 1, no. 01 (24 November 2021): 17, https://doi.org/10.59270/jab.v1i01.43.
Almahdudi, Nufi Mu’tamar, “Analisis Implementasi Pembiayaan Mudarabah dalam Perkembangan Hukum Ekonomi Syariah di Indonesia,” Al-Huquq: Journal of Indonesian Islamic Economic Law 2, no.2 (2020): 208-230, https://doi.org/10.19105/alhuquq.v2i2.3166.
Anas, Mālik ibn. Al-Muwaṭṭa’, Juz 2. Beirūt: Dār Ihya’ al-Turaṡ al-‘Arabī, 1406 H/1985 M.
Armia, Muḥammad Siddiq. Penentuan Metode dan Kedekatan Penelitian. Aceh: Lembaga Kajian Konstitusi Indonesia (LKKI), 2022.
Arshad, Dr. Noraziah Che dan Dety Nurfadilah, “The Factors Influencing the Changes of Deposit in Islamic Bank: Comparative Study between Malaysia And Indonesia,” Journal of Islamic Banking and Finance 5, no. 2 (2017), https://doi.org/10.15640/jibf.v5n2a6.
Ashari, Denny Rakhmad Widi, dkk., “Persepsi Masyarakat Terhadap Mitos dan Fakta Perbankan Syariah,” SINDA: Comprehensive Journal of Islamic Social Studies 3, no. 2 (13 Desember 2023): 125–133, https://doi.org/10.28926/sinda.v3i2.1178.
Azrak, Tawfik dan Hani Hazaa, “The Profit/Gain from Islamic Law of Contract Perspective and The Issue Of Ownership Risk (Daman al‐Milkiyyah),” Journal of Islamic Finance 10 (30 April 2021), https://doi.org/10.31436/jif.v10i.533.
Bachroni, Tiar. “Tinjauan hukum Islam Terhadap Praktik Bagi Hasil Akad Mudarabah (Studi Kasus Simpanan Berjangka di KSPS BMT Logam Mulia Klambu Grobongan)”. Skripsi. Semarang. Fak. Syariah dan Hukum, 2016.
Badri, Muhammad Arifin. Riba dan Tinjauan Kritis Perbankan Syariah. Cet. II. Gresik: Yayasan al Furqon al Islami, 2017.
Al-Bahūtī, Manṣūr ibn Yūsuf ibn Idrīs. Kasyāf al-Qina’ ‘an Matn al-Iqnā’, Juz 3. Maktabah al-Naṣr al-Hadīṡ bī al-Riyāḍ, 1388 H/ 1968 M.
“Bī Sya’ni al-Qirād au al-Muḍarabah al-Musytarakah fī al-Mu’assasāt al-Māliyyah” diakses 16 Juni 2025, https://iifa-aifi.org/ar/2098.html.
Al-Dimasyqi, Al-Ḥāfiz ‘Imad al-Dīn Abu al-Fida Ismāīl ibn Kaṡīr al-Qurasyi. Tafsīr Al-Qur’an Al-‘Aẓīm, Juz 4. Beirūt: Dār al-Ma’rifah, 1405 H/1984 M.
Al-Dimasyqi, Al-Ḥāfiz ‘Imad al-Dīn Abu al-Fida Ismāīl ibn Kaṡīr al-Qurasyi. Tafsīr Al-Qur’an Al-‘Azīm, Juz 4. Cet. I. Mekah: Dār al-Ṣiddīq, 1425 H/2004 M.
Deposito, https://sikapiuangmu.ojk.go.id/FrontEnd/CMS/Category/121 (2 februari 2025).
“Fatwa Dewan Syariah Nasional MUI tentang Deposito”, Situs Resmi Fatwa Dewan Syariah Nasional MUI, https://drive.google.com/file/d/0BxTl-lNihFyzRzNyUWR4RnF4RVU/view?resourcekey=0-vECWD3qOPLA8WD3BSP9KIw (17 Juni 2024).
Gidion. Research Methodology Penulisan Skripsi, Tesis dan Karya Ilmiah. Cet I. Yogyakarta: CV Mahata, 2019.
Al-Hamd, ‘Abd al-Qādīr Syaibah. Al-Fiqh al-Islāmī Syarh Bulug al-Marām Min Jam’i Adillah al-Ahkām, Juz 6. Cet. VII. Al-Riyaḍ, 1432 H/2011 M.
Al-Ḥanafī, Abū Bakr ibn Mas’ūd ibn Aḥmad al-Kāsānī. Badāi’ al-Ṣanāī’ fī Tartīb al-Syarāi’, Juz 6. Cet. II. t.t: Dār al-Kutūb al-‘Ilmiyyah, 1506 H/1986 M.
Al-Hanbalī, Abū Muḥammad ‘Abdullah ibn Aḥmad ibn Muḥammad ibn Qudāmah al-Maqdisī al-Jamā’ilī al-Dimasqī al-Ṣālihī. Al-Mugnī, Juz 7. Cet. III. Riyad: Dār ‘Alim al-Kutub, 1417 H/ 1997 M.
Julianto dan Reni Helvira, “Peran Sistem Informasi Manajemen Bank Syariah Indonesia Dalam Membantu Peningkatan Perekonomian Dan Bisnis Di Era DigitaL,” OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah 3, no. 2 (31 Desember 2022): 144–55, https://doi.org/10.53491/oikonomika.v3i2.637.
Khali̇fah, Mohamad Handi, Hakan Aslan, dan Azwan Abdullah, “Challenges In The Implementation Of Mudharabah Financing In The Islamic Banking Industry,” Equinox Journal of Economics Business and Political Studies, (21 Maret 2024), https://doi.org/10.48064/equinox.1341793.
Kurniawan, Eric, “New Culture Integration in the Merger of Bank Syariah Indonesia (BSI),” International Journal of Engineering Business and Social Science 2, no. 01 (25 Oktober 2023): 769–83, https://doi.org/10.58451/ijebss.v2i01.107.
“Laporan Perkembangan Keuangan Syariah Indonesia 2022”, Situs Resmi Otoritas Jasa Keuangan OJK. https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/Documents/LAPORAN%20PERKEMBANGAN%20KEUANGAN%20SYARIAH%20INDONESIA%202022.pdf (17 Juni 2025).
“Lā Yalzam li Ṣiḥḥati al-Istiṣmār fī Bank Islāmī, Ifṣāḥah ‘an Tafāsīl al-Muḍārabah” diakses 15 Juni 2025, https://www.islamweb.net/ar/fatwa/477349.
Al-Madanī, Mālik ibn Anas al-Aṣhabī. Syarh al-Muwaṭṭa, Juz 120. t.t.p.: t.p., t.th..
Al-Magribī, Al-Ḥusain ibn Muḥammad ibn Sa’īd al-La’ī. Al-Badr al-Tamām Syarh Bulug al-Marām, Juz 6. Cet. I. t.tp.: Dār Hajr: 1428 H/ 2007 M.
Al-Mālikī, Muḥammad ibn Aḥmad ibn ‘Arafah al-Dasūqī. Ḥāsyiyah al-Dasūqī ‘ala al-Syarḥ al-Kabīr, Juz 3. t.t.p.: Dār al-Fikr, t.th..
Maruta, Heru dan Imron Imron, “Perspektif Hukum Islam Terhadap Biaya Penalty Deposito Mudharabah,” JPS (Jurnal Perbankan Syariah) 1, no. 1 (13 April 2020): 15–28, https://doi.org/10.46367/jps.v1i1.196.
Al-Maqdisī, Abi Muḥammad Abdullah ibn Aḥmad ibn Muḥammad ibn Qudāmah. Al-Mughnī, Juz 7. Cet. II. Qahira, 1992 M/1412 H.
Maza, Rina El, “Literasi Keuangan Masyarakat Kota Metro Terhadap Produk Investasi Pada Asuransi Syari’ah Dan Deposito Syari’ah” Jurnal Hukum dan Ekonomi Syariah 5, no. 1 (2017).
Moleong, Lexy J. Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya, 1991.
Mursid, Fadhilah, “Kajian Fatwa Dewan Syariah Nasional Tentang Mudharabah,” TAWAZUN : Journal of Sharia Economic Law 3, no. 1 (21 Juni 2020): 107, https://doi.org/10.21043/tawazun.v3i1.7847.
Al-Mutī’i, Muḥammad Nujaib. Al-Majmu’ Syarh al-Muhażżab: Takmilah al-Mutī’i al-Ūlā, Juz 14. t.t.p..: al-Maktabah al-Salafiyyah, t.th.
Al-Nawawī, Abū Zakariyah Mahyī al-Dīn Yahya ibn Syarf. Rauḍah al-Ṭālibīn wa ‘Umdah al-Muftīn, Juz 5. Cet. III. Beirūt: al-Maktabah al-Islāmī, 1412 H/ 1991 M.
Al-Qarāhī, Abū al-‘Abbās Syihāb al-Dīn Aḥmad ibn Idrīs ibn Abd al-Raḥmān al-Mālikī al-Syahīr bi. Al-Żakhirah, Juz 6. Cet. I. Beirūt: Dār al-Garb al-Islāmī, 1994 M.
Al-Qazawainī, Ibnu Mājah Abū ‘Abdillah Muḥammad ibn Yazīd. Sunan Ibnu Mājah, Juz 2. Dār Ihya al-Kutub al-‘Arabī, t.th.
Qomar, Moh. Nurul, “Mudharabah Sebagai Produk Pembiayaan Perbankan Syariah Perspektif Abdullah Saeed,” MALIA: Journal of Islamic Banking and Finance 2, no. 2 (25 Desember 2018): 201, https://doi.org/10.21043/malia.v2i2.4890.
Qudāmah, Abū Muḥammad ‘Abdullah ibn Aḥmad ibn Muḥammad ibn. Al-Mugnī, Juz 5. Cet. I. t.tp.: Maktabah al-Qāhirah, 1388 H/ 1968 M.
Qudar, Syams al-Dīn Aḥmad ibn. Natāij al-Afkār fī Kasyfi al-Rumūz wa al-Asrār: Takmilah Fatḥ al-Qadīr, Juz 8. Cet. I. Beirūt: Dār al-Fikr, 1389 H/ 1970 M.
Qurrata, Vika Annisa, dkk., “The Determinant Of Mudharabah Deposit Sharing Profit In Indonesian Islamic Banking,” Advanced International Journal of Banking, Accounting and Finance 3, no. 6 (1 Maret 2021): 37–50, https://doi.org/10.35631/AIJBAF.36004.
Al-Qurtubī Abū ‘Abdillah Muḥammad ibn Aḥmad al-Anṣarī. Al-Jāmi’u lī Ahkāmi Al-Qur’ān, Juz 18. Cet. II. Kairo: Dār al-Kutub al-Miṣriyyah, 1348 H/ 1964 M.
Rahman, Md. Habibur, “Mudarabah and Its Applications in Islamic Finance: An Analysis,” Asian Journal of Research in Banking and Finance 8, no. 6 (2018): 33, https://doi.org/10.5958/2249-7323.2018.00042.1.
Ramadhan, Muhammad, Zaki Mubarak, dan Lisda Aisyah, “Analisis Bagi Hasil, Kualitas Pelayanan, Dan Minat Nasabah Dalam Menggunakan Produk Deposito Syariah.,” FINANSIA : Jurnal Akuntansi dan Perbankan Syariah 5, no. 2 (8 November 2022): 161, https://doi.org/10.32332/finansia.v5i2.5368.
Al-Ramlī, Syams al-Dīn Muḥammad ibn Abī al-‘Abbās Aḥmad ibn Hamzah Syihāb al-Dīn. Nihāyah al-Muhtāj ilā Syarh al-Mihāj, Juz 5. Cet. Terakhir. Beirūt: Dār al-Fikr, 1404 H/1984 M.
Rismawati dan Siti Ita Rosita, “Pengaruh Sistem Bagi Hasil Deposito Mudharabah Terhadap Minat Nasabah Berinvestasi Pada Bank Syariah.” JIAKES: Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (2014).
Samsul, Supriadi Muslimin, dan Wardah Jafar, “Peluang dan Tantangan Industri Halal Indonesia Menuju Pusat Industri Halal Dunia,”Al-Azhar Journal of Islamic Economics 4, no. 1 (21 Januari 2022): 12–24, https://doi.org/10.37146/ajie.v4i1.135.
Sapuan, Noraina Mazuin, “An Evolution of Mudarabah Contract: A Viewpoint From Classical and Contemporary Islamic Scholars,” Procedia Economics and Finance 35 (2016): 349–58, https://doi.org/10.1016/S2212-5671(16)00043-5.
Al-Sarakhsī, Muḥammad ibn Aḥmad ibn Abi Sahl Syam al-A’immati. Al-Mabsūṭ, juz 22. Beirut: Dār al-Ma’rifah, t.th.
“Sejarah Perseroan”, Situs Resmi BSI, https://ir.bankbsi.co.id/corporate_history.html (20 Mei 2024).
Sholikha, Akhris Fuadatis, “Pengaruh Tingkat Suku Bunga, Tingkat Bagi Hasil, Likuiditas, Inflasi, Ukuran Bank, dan Pertumbuhan Produk Domestik Bruto terhadap Deposito Mudharabah Bank Umum Syariah di Indonesia,” el-Jizya : Jurnal Ekonomi Islam 6, no. 1 (11 Juni 2018): 1–22, https://doi.org/10.24090/ej.v6i1.2045.
Sudaryono. Metodologi Penelitian Kuantitatif, Kualitatif, dan Mix Method. Cet. III. Depok: Rajawali Pers, 2019.
Al-Suyuṭi, Jalāl al-Dīn Muḥammad ibn Aḥmad al-Mahalli dan Jalāl al-Dīn ‘Abdu Al-Rahmān ibn Abī Bakr, Tafsīr Al-Jalalain. Cet. I. Kairo: Dār al-Hadis.
Al-Syāfi’ī, Abū Muḥammad al-Ḥusain ibn Mas’ūd ibn Muḥammad ibn al-Farrā’ al-Bagawī. Al-Tahżīb fī Fiqh al-Imām al-Syāfi’ī, Juz 4. Cet. I. Dār al-Kutub al-‘Ilmiyyah, 1418H/ 1997 M.
Al-Syāfi’ī, Abu Bakr ibn Muḥammad ibn ‘Abd al-Mu’min ibn Ḥarīz ibn Mu’allā al-Ḥusainī al-Ḥusni Taqī al-Dīn. Kifāyah al-Akhyār fī Ḥall Gāyah al-Ikhtiṣār. Cet. I. Damaskus: Dār al-Khair, 1445 H.
Syera, Inda Arfa dan Hajar Affiah, “Factors Affecting Return Share Of Mudharabah Deposits Sharia Commercial Banks,” International Journal of Science, Technology & Management 2, no. 5 (28 September 2021): 1866–74, https://doi.org/10.46729/ijstm.v2i5.312.
Syifa, Yumna dan Mustopa Khamal Rokan, “The Effect of Profit Sharing Ratio on Customer Interest in Savings in Time Deposit Products at Bank Mega Syariah KC Medan,” Journal of Indonesian Management 2, no. 1 (25 Maret 2022), https://doi.org/10.53697/jim.v2i1.460.
Al-Syīrāzī, Abu Ishāq Ibrāhīm ibn ‘Ali ibn Yūsuf. Al-Muhażżab fī Fiqhi al-Imām al-Syafi’ī, Juz 2. Cet. I. Libanon: Dār al-Kutub al-‘Ilmiyyah, 1416 H/1995 M.
Al-Syirbīnī, Syams al-Dīn Muḥammad ibn Muḥammad al-Khaṭīb. Mugnī al-Muḥtāj ilā Ma’rifati Ma’ānī Alfāż al-Minhāj, Juz 3. Cet. I. Beirut: Dār al-Kutub al-‘Ilmiyyah, 1415 H.
Topaloglu, Zeynep, “Estimating Expected Returns on Mudaraba Time Deposits of Islamic Banks,” SSRN Electronic Journal, 2013, https://doi.org/10.2139/ssrn.2587607.
Toyyibi, Abdul Majid, “Pemahaman Masyarakat tentang Perbankan Syariah Melalui Keberadaan Lembaga Keuangan Syariah di Era Industri 4.0,” SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah 3, no. 01 (30 Mei 2021): 33–40, https://doi.org/10.59636/saujana.v3i01.32.
Umam, Fachru Nurul, Annisa Nur Salam, dan Achmad Rizal, “Determinants of Mudharabah Term Deposit: A Case of Indonesia Islamic Banks, ”Journal of Economics Research and Social Sciences 5, no. 2 (31 Agustus 2021): 167–80, https://doi.org/10.18196/jerss.v5i2.12445.
Vegirawati, Titin, dkk., “Wadiah and Mudharabah Deposit, Management Commitment on Profit and Loss Sharing Financing,” International Journal of Scientific and Research Publications (IJSRP) 8, no. 5 (12 Mei 2018), https://doi.org/10.29322/IJSRP.8.5.2018.p7752.
Wibisono, Afrid, dkk., “Revisiting Mudharabah Investment Account and Proposal for Improvement – Case of Indonesia,” AL-MUZARA’AH 12, no. 2 (2 Desember 2024): 195–216, https://doi.org/10.29244/jam.12.2.195-216.
Wizārah al-Auqāf wa al-Syu’ūn al-Islāmiyyah Kuwait. Al-Mausu’ah al-Fiqhiyyah al-Kuwaitiyyah, Juz 38. Cet. I. Mesir: Dār al-Ṣafwa, 1404-1427 H.
Al-Yamanī, Muḥammad ibn ‘Alī ibn Muḥammad ibn ‘Abdillah al-Syaukānī. Al-Sail al-Jarrār al-Mutadaffiqu ‘Alā Ḥadā’iq al-Azhār. Cet. I. t.t.p.: Dār Ibn Hazm, t.th..
Yustiardhi, Aulia Fitria, dkk., “Issues and Challenges of the Application of Mudarabah and Musharakah in Islamic Bank Financing Products,” Journal of Islamic Finance 9, no. 2 (30 Desember 2020): 26–41, https://doi.org/10.31436/jif.v9i2.482.
Al-Zuḥailī, Wahbah ibn Muṣṭafā. Al-Fiqh al-Islāmī wa Adillatuhu, Juz 5. Cet. IV. Damaskus: Dār al-Fikr, 1986 M.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Siti Nuraminah, Kurnaemi Anita, Nur Afni A.

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.






