Shari’ah Bank Profit Sharing Ratio and Customer Perception of Inequality: Perspectives of Fiqh Muamalah and Risk Management: Perspektif Fiqh Muamalah dan Manajemen Risiko

Abstrak

Inggris

Debates about profit sharing ratios in Islamic banking often give rise to perceptions of inequality among customers, especially when the proportion of ratios received by banks is greater than that of customers. This perception is often understood as a form of injustice, without considering the normative framework of fiqh muamalah and the rationality of risk management in Islamic banking institutions. This article aims to analyze the concept of the profit sharing ratio of Islamic banks from the perspective of fiqh muamalah, explain the rationality of its determination based on the responsibility and risk of bank institutions, and critically examine the perception of customer inequality that develops in public discourse. This study uses a literature research method with a normative-analytical approach. Data were obtained from the fiqh muamalah book, fatwa of the National Sharī’ah Council, Islamic banking regulations, and academic literature relevant to risk management and economic justice. The analysis is carried out through a systematic examination of the concepts, principles, and normative arguments related to the mudhārabah contract. The results show that the difference in profit sharing ratio has a strong basis for legitimacy in fiqh muamalah, as long as it is determined on the basis of tarāḍī and reflects the proportion of responsibilities and risks borne by the parties. A larger ratio to banks can be understood as a consequence of the fund management function, the protection of third-party funds, and the institutional obligations of Islamic banks. Thus, customer perception of inequality is more appropriately understood as a problem of normative understanding and justice construction, not as an inherent injustice in the Islamic banking profit-sharing system.

Bahasa Indonesia

Perdebatan mengenai nisbah bagi hasil dalam perbankan syariah kerap melahirkan persepsi ketimpangan di kalangan nasabah, terutama ketika proporsi nisbah yang diterima bank lebih besar dibandingkan nasabah. Persepsi tersebut sering dipahami sebagai bentuk ketidakadilan, tanpa mempertimbangkan kerangka normatif fiqh muamalah dan rasionalitas pengelolaan risiko dalam lembaga perbankan syariah. Artikel ini bertujuan menganalisis konsep nisbah bagi hasil bank syariah dalam perspektif fiqh muamalah, menjelaskan rasionalitas penetapannya berdasarkan tanggung jawab dan risiko kelembagaan bank, serta mengkaji secara normatif-kritis persepsi ketimpangan nasabah yang berkembang dalam wacana publik. Penelitian ini menggunakan metode penelitian kepustakaan dengan pendekatan normatif-analitis. Data diperoleh dari kitab fiqh muamalah, fatwa Dewan Syariah Nasional, peraturan perbankan syariah, serta literatur akademik yang relevan dengan pengelolaan risiko dan keadilan ekonomi. Analisis dilakukan melalui penelaahan sistematis terhadap konsep, prinsip, dan argumentasi normatif yang berkaitan dengan akad mudhārabah. Hasil penelitian menunjukkan bahwa perbedaan nisbah bagi hasil memiliki dasar legitimasi yang kuat dalam fiqh muamalah, selama ditetapkan atas dasar tarāḍī dan mencerminkan proporsi tanggung jawab serta risiko yang ditanggung para pihak. Nisbah yang lebih besar pada bank dapat dipahami sebagai konsekuensi dari fungsi pengelolaan dana, perlindungan dana pihak ketiga, dan kewajiban kelembagaan bank syariah. Dengan demikian, persepsi ketimpangan nasabah lebih tepat dipahami sebagai persoalan kesenjangan pemahaman normatif dan konstruksi keadilan, bukan sebagai ketidakadilan inheren dalam sistem bagi hasil perbankan syariah.

Kata kunci

• Fiqh Muamalah
• Mudharabah
• Economic Justice
• Sharia Banking
• Revenue Sharing Ratio
• Nisbah Bagi Hasil
• Keadilan Ekonomi
• Bank Syariah