Sharia Compliance in Implementing Qardh Using Customer Funds: Analysis of DSN Fatwa No. 79/DSN-MUI/III/2011 with Comparison of AAOIFI Standards

Sharia Compliance in Implementing Qardh Using Customer Funds: Analysis of DSN Fatwa No. 79/DSN-MUI/III/2011 with Comparison of AAOIFI Standards

Authors

  • Amalia Muazzah Adawiah Universitas Islam Negeri Sunan Gunung Djati Bandung
  • Rifdah Nabilatuzain Dokuz Eylül University
  • Insan Nadhif Ramadhan Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

DOI:

https://doi.org/10.15575/mau.v2i1.1402

Keywords:

Qardh, Fatwa DSN No. 79, AAOIFI, Sharia Compliance, Islamic Financial Institutions

Abstract

This study examines Sharia compliance in the implementation of Qardh using customer funds in Islamic financial institutions, focusing on the provisions of Fatwa DSN No. 79/DSN-MUI/III/2011 and its comparison with the international AAOIFI standards. The research employed a literature review method with document analysis of regulations, fatwas, and official reports of financial institutions. Source selection covered publications and regulations from 2011 to 2024, accessed through national and international databases, with thematic relevance and source authority as the main criteria. The findings reveal that the implementation of Qardh, as practiced by Bank Syariah Indonesia through a gold-collateralized Qardh scheme, formally complies with the fatwa and AAOIFI standards. However, several compliance risks were identified, including indirect benefits from the use of collateral, potential hidden riba in non-transparent administrative fees, and limited access due to rigid Financing-to-Value (FTV) policies. This study recommends concrete measures such as blockchain-based fund tracking, digital Sharia audits, standardized administrative fees, flexible FTV for vulnerable customers, and open public reporting. These findings are expected to strengthen Qardh’s role as a fair, transparent, and socially oriented Islamic financial instrument.

References

Abdul Manan. (2013). Aspek Hukum dalam Penyelenggaraan Investasi Syariah di Indonesia. Kencana.

Adiwarman A. Karim. (2011). Bank Islam Analisis Fiqih dan Keuangan. Raja Wali Pers.

Ali, Z. Z., & Wulandari, A. (2022). Qardh Implementation in Islamic Financial Institutions ( LKS ) and Advantage in Enterprise World Implementasi Qardh dalam Lembaga Keuangan Syariah ( LKS ) dan Manfaatnya dalam Dunia Usaha. Az-Zarqa’: Jurnal Hukum Bisnis Islam, 14(2). https://doi.org/https://doi.org/10.14421/azzarqa.v14i2.2592

Ascarya. (2008). Akad Dan Produk Bank Syariah. PT. Rajawali Pers.

DSN-MUI. (2011). Fatwa Dewan Syari’ah Nasional No: 79/DSN-MUI/III/2011 Tentang Qardh dengan Menggunakan Dana Nasabah. Fatwa DSN MUI No 79 Tahun 2011, 19, 1–8. https://drive.google.com/file/d/0BxTl-lNihFyzanlVZ1dQWGJTWTQ/view?resourcekey=0-gL15DaljH6RQnAEcWUdfAA

Feby Ayu Amalia. (2020). Pembiayaan Qardh Dengan Menggunakan Dana Nasabah. Budgeting: Jurnal Akuntansi Syariah, 01(01), 31–49. https://rumahjurnal.iainsasbabel.ac.id/BDG/article/view/1593

Ferdiana, N. (2023). Akad Qardh dan Wakalah Bil Ujrah Dalam Transaksi Financial Technology Syari’ah Peer to Peer Lending: Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah. https://doi.org/10.47467/alkharaj.v6i1.3535

Gustian Aziz, W., Alenia, S., & Noprianto, R. (2024). Implementasi Akad Qardh pada Bank Syariah Indonesia. Sharia Economic and Management Business Journal (SEMBJ), 2(3 SE-Articles), 152–156. https://siducat.org/index.php/sembj/article/view/1188

Hamdan, A., & Fitri Citra Dewi. (2021). Implementasi Praktik Qardhul Hasan Di Lembaga Keuangan Syariah (Studi Kasus Di Lembaga Keuangan Syariah). Ekosiana Jurnal Ekonomi Syari Ah, 4(2 SE-Articles). https://doi.org/10.47077/ekosiana.v4i2.93

Hamidah, S. N., Mulya, N. A. N., Lutfiyati, S., & Ningrum, W. S. K. (2024). Implementasi Qardh dan Qardhul Hasan dalam Lembaga Keuangan Syariah (Studi Kasus BMT Kabandungan). Karimah Tauhid, 3(3 SE-Articles), 3306–3318. https://doi.org/10.30997/karimahtauhid.v3i3.12336

Hendi Suhendi. (2014). Fiqh Muamalah. Rajawali Pers.

Humaira, Dahlan, M. (2014). Pelaksanaan Qard Beragun Emas Pada Bank Syariah Dan Unit Usaha Syariah (Suatu Penelitian Di Kota Banda Aceh). Jurnal Ilmu Hukum Pascasarjana Universitas Syiah Kuala, 02(4), H.35.

Iskandar, Andi Hunafa Wildaniyah, W., Alifah, Nurul Segara, B., & Arsyad, K. (n.d.). Analisis Kritis Qardh Sebagai Instrumen Likuiditas Dan Pembiayaan Sosial: Problematika Dan Solusi Bagi Perbankan Syariah. Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 20(12 SE-Articles), 31–40. https://doi.org/10.2324/49r3b393

M. Ridwan Suharsyah. (2018). Teori dan Aplikasi Bank Syariah di Indonesia. Prenada Media.

M. Syakir Sula. (2004). Asuransi Syariah: Konsep dan Sistem Operasional. Gema Insani Press.

Martini, T., Siregar, R. A. S., & Pasaribu, N. (2022). Analisis Hukum Ekonomi Syariah tentang Implementasi Akad Qardh. Hikmah, 19(1 SE-Articles), 64–76. https://doi.org/10.53802/hikmah.v19i1.157

Maulida, S., Hasan, A., & Umar, M. (2020). Implementasi Akad Pembiayaan Qard dan Wakalah bil Ujrah pada Platform Fintech Lending Syariah ditinjau Berdasarkan Peraturan Otoritas Jasa Keuangan (OJK) dan Fatwa DSN-MUI. Al-Tijary, 5. https://doi.org/10.21093/AT.V5I2.2303

Mizatina, H. A., & Fageh, A. (2025). Implementasi Akad Qardh Pada Pembiayaan Dana Waqaf Dalam Teori Hudud Pemikiran Muhammad Syahrur. Jurnal Dinamika Ekonomi Syariah, 12(1 SE-Articles). https://doi.org/10.53429/jdes.v12i1.1317

Mubarok Jaih, H. (2021). Fikih Muamalah Maliyah Akad Tabarru (4th ed.). Simbiosa Rekatama Media.

Muhamad Izazi Nurjaman. (2024). Kedudukan Akad Qardh Dalam Regulasi Perbankan Syariah: Implikasinya Terhadap Inovasi Produk. Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan Dan Keperdataan, 10(02). https://doi.org/https://doi.org/10.24952/almaqasid.v10i2.11592

Muhammad. (2005). Manajemen Dana Bank Syariah. UPP STIM YKPN.

Muhammad Ridwan. (2017). Implementasi Qard dalam Perbankan Syariah: Tinjauan terhadap Kepatuhan Syariah. Jurnal Ekonomi Islam, 13(2), 130.

Muhammad Syafii Antonio. (2001). Bank Syariah dari Teori ke Praktik. gema insani.

Nasir, M. (2017). Implementasi Fatwa DSN-MUI tentang Qard dalam Lembaga Keuangan Syariah. Bumi Aksara.

Nurul Huda dan Mustafa Edwin Nasution. (2008). Lembaga Keuangan Syariah: Teori, Praktik, dan Perkembangannya di Indonesia. Prenada Media.

Putri Nazli, S. K. (2024). Implementasi Akad Al-Qardh Pada Perbankan Syariah (Studi Kasus PT. Bank Sumut Cabang Syariah Medan). Jurnal Widya, 5(02). https://doi.org/https://doi.org/10.54593/awl.v5i2.436

Sami Al-Suwailem. (2007). Akad-akad Keuangan dalam Ekonomi Syariah, terj. Prenada Media.

Sari, R. A. (2023). Implementasi Fatwa Dewan Syariah Nasional MUI No. 19/DSN-MUI/IV/2001 Tentang Penyaluran Dana Al-Qard (Studi Kasus di BMT Al-Hasanah Sekampung Lampung Timur). Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 3(2), 325–332. https://doi.org/10.36908/jimpa.v3i2.234

Sulthonuddin, B. H. (2022). Qardh Dengan Menggunakan Dana Nasabah (Analisis terhadap Fatwa No. 79/DSN-MUI/III/2011). Jurnal NARATAS, 4(2 SE-Articles), 11–18. https://doi.org/10.37968/jn.v4i2.324

Veithzal Rivai. (2010). Islamic Banking: Sebuah Teori, Konsep, dan Aplikasinya di Indonesia. PT. Raja Grafindo Persada.

Wulandari, A. S., & Amir, M. F. (2022). Problem Solving Akad Al-Qardh Al-Hasan Pada Baitul Maal Wa Attamwil. Islamic Economic and Business Journal, 3(2 SE-Articles), 21–36. https://doi.org/10.30863/iebjournal.v3i2.3346

Zaki Perdana Mulia, & Ersi Sisdianto. (2024). Implementasi Akuntansi Pembiayaan Akad Qardh Pada Perbankan Syariah . Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 1(2 SE-Articles), 124–134. https://doi.org/10.61132/jeap.v1i2.101

Published

11/30/2025

How to Cite

Adawiah, A. M., Nabilatuzain, R., & Ramadhan, I. N. (2025). Sharia Compliance in Implementing Qardh Using Customer Funds: Analysis of DSN Fatwa No. 79/DSN-MUI/III/2011 with Comparison of AAOIFI Standards. Mabahits Al-Uqud, 2(1), 1–18. https://doi.org/10.15575/mau.v2i1.1402

Issue

Vol. 2 No. 1 (2025): June

Section

Articles

License

Copyright (c) 2025 Amalia Muazzah Adawiah, Rifdah Nabilatuzain, Insan Nadhif Ramadhan

Creative Commons License

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

Creative Commons Attribution-ShareAlike 4.0 International License for Mabahits Al-Uqud

You are granted the following rights under the Creative Commons Attribution-ShareAlike 4.0 International License for this scholarly journal:

License Summary

You are free to:

  • Copy and redistribute the material in any medium or format.
  • Adapt, remix, transform, and build upon the material for any purpose, even commercially.

License Terms

You must:

  • Give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

For more information, please visit the Creative Commons Attribution-ShareAlike 4.0 International License page.