Integrating Istihsan and Maslahah in Indonesian Islamic Banking Regulation: A Maqasid-Based Analysis Of DSN-MUI Fatwas and OJK Policies

Abstract

Penelitian ini menganalisis bagaimana fleksibilitas hukum syariah dioperasionalkan dalam regulasi perbankan syariah Indonesia melalui konsep istihsan dan maslahah. Menanggapi kritik reviewer mengenai belum kuatnya analisis data, artikel ini direposisi sebagai penelitian normatif-yuridis yang dipadukan dengan analisis dokumen kualitatif. Korpus penelitian terdiri atas tiga belas dokumen hukum dan kebijakan publik, meliputi fatwa-fatwa DSN-MUI tentang murabahah, musyarakah mutanaqishah, uang elektronik, pembiayaan berbasis teknologi informasi, penjaminan simpanan nasabah bank syariah, urun dana efek syariah, dan restrukturisasi perbankan syariah, serta roadmap dan pedoman produk OJK yang diterbitkan antara 2020 dan 2025. Dokumen dipilih karena berkaitan langsung dengan inovasi akad, digitalisasi, inklusi keuangan, perlindungan konsumen, prinsip kehati-hatian, dan tata kelola syariah dalam perbankan syariah Indonesia. Data dianalisis melalui penafsiran doktrinal, pengodean tematik, kategorisasi berbasis maqasid, dan perbandingan antar-dokumen. Temuan menunjukkan bahwa istihsan terutama bekerja pada level operasional-kontraktual dengan memberi ruang penyimpangan terbatas dari analogi hukum yang kaku ketika penerapan aturan secara literal dapat menimbulkan kesulitan atau menghambat kebutuhan finansial yang sah. Maslahah bekerja pada level kebijakan-regulatif dengan mengarahkan regulasi pada inklusi keuangan, stabilitas sistem, perlindungan konsumen, transformasi digital, dan fungsi sosial perbankan syariah. Kontribusi artikel ini adalah kerangka integratif istihsan-maslahah, dengan maqasid al-shariah sebagai prinsip pembatas dan evaluatif agar fleksibilitas hukum tidak berubah menjadi pragmatisme berlebihan atau kepatuhan syariah yang formalistik tanpa keadilan substantif.

Kata kunci: Istihsan; Maslahah; Maqasid Al-Shariah; Fatwa DSN-MUI; Regulasi Perbankan Syariah; Tata Kelola Syariah

This study analyzes how the flexibility of Sharia law is operationalized in Indonesian Islamic banking regulation through the concepts of istihsan and maslahah. Responding to reviewers’ concerns about the absence of systematic data analysis, the article is repositioned as normative-juridical research combined with qualitative document analysis. The corpus consists of thirteen public legal and policy documents, including selected DSN-MUI fatwas on murabahah, musyarakah mutanaqishah, electronic money, technology-based financing, deposit insurance, Islamic securities crowdfunding, and Sharia banking restructuring, as well as OJK roadmaps and product guidelines issued between 2020 and 2025. The documents were selected because they directly address contractual innovation, digitalization, financial inclusion, consumer protection, prudential regulation, and Sharia governance in Indonesian Islamic banking. Data were analyzed through doctrinal interpretation, thematic coding, maqasid-based categorization, and cross-document comparison. The findings show that istihsan operates mainly at the operational-contractual level by permitting context-sensitive departures from rigid analogical reasoning when strict application of a rule may generate hardship or obstruct legitimate financial needs. Maslahah functions at the policy-regulatory level by orienting regulation toward financial inclusion, system stability, consumer protection, digital transformation, and the social function of Islamic banking. The study contributes an integrated istihsan-maslahah framework in which maqasid al-shariah functions as a limiting and evaluative principle to prevent excessive legal pragmatism and form-based Sharia compliance without substantive justice.

Keywords: Istihsan; Maslahah; Maqasid Al-Shariah; DSN-MUI Fatwa; Islamic Banking Regulation; Sharia Governance