Analisis Fatwa DSN-MUI Terhadap Mekanisme Denda Pencairan Sebelum Jatuh Tempo Deposito Mudarabah
DOI:
https://doi.org/10.33511/almizan.v9n1.29-39Keywords:
Mudharabah deposit, early withdrawal penalty, sharia compliance, Islamic bankingAbstract
Mudharabah deposits are among the principal fund-raising instruments in Islamic banking, operating under a profit-sharing scheme and a predetermined maturity period. However, customers may withdraw their funds prior to maturity, prompting Islamic banks to impose early withdrawal penalties. This practice has generated scholarly debate regarding its compliance with Sharia principles, particularly in relation to the management and utilization of funds derived from such penalties. This study aims to analyze the mechanism of penalties imposed on premature withdrawals of mudharabah deposits in light of Fatwa of the National Sharia Council-Indonesian Council of Ulama Number 123/DSN-MUI/XI/2018 concerning the Utilization of Funds that May Not Be Recognized as Income by Islamic Financial Institutions. Employing a qualitative case study design with a normative approach, the research examines the conformity of banking practices with applicable Sharia regulations. The findings reveal that the penalty mechanism is transparently stipulated within the contractual agreement, thereby avoiding elements of gharar (uncertainty). Furthermore, funds generated from penalties are not recognized as bank income but are administered in accordance with Sharia provisions as prescribed by the fatwa. The findings imply that contractual transparency and proper governance of penalty funds are essential for strengthening Sharia compliance, safeguarding customer interests, and enhancing public trust in mudharabah deposit products.
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