Analisis Kepatuhan Akad Pembiayaan Murabahah pada PT ALAMI Fintek Sharia Berdasarkan Regulasi POJK dan Fatwa DSN-MUI

Abstract

This study aims to analyze the compliance of murābaḥah financing practices in sharia-based financial technology companies with the provisions of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) Fatwa No.117/DSN-MUI/II/2018 and the Financial Services Authority Regulation (POJK) No.10/POJK.05/2022. A case study was conducted on PT ALAMI Fintek Sharia using a qualitative research method through interviews and document review. The findings reveal that the implementation of murābaḥah contracts at PT ALAMI Fintek Sharia generally complies with DSN-MUI and POJK regulations in both transaction mechanisms and legal aspects. However, potential risks were identified regarding the combination of wakālah and murābaḥah contracts within a single process, necessitating stronger supervision to ensure full compliance with sharia principles. This research is expected to contribute to the development of regulations and the implementation of sharia-compliant fintech in Indonesia.