KEPERLUAN SYARIAH PRATAKRIF DALAM SISTEM TERAS PERBANKAN: SUATU KAJIAN KUALITATIF TERHADAP KONTRAK MUḌĀRABAH DAN MUSHĀRAKAH: PREDEFINED SHARIAH REQUIREMENTS IN CORE BANKING SYSTEM: A QUALITATIVE STUDY ON MUḌĀRABAH AND MUSHĀRAKAH CONTRACTS

Mohd Naufal Mohd Tarmizi; Ahmad Hidayat Buang; Mohd Zaidi Daud

doi:10.33102/mjsl.vol12no1.474

Authors

Mohd Naufal Mohd Tarmizi Jabatan Syariah dan Undang-Undang, Universiti Malaya, Wilayah Persekutuan Kuala Lumpur, Malaysia https://orcid.org/0000-0002-9611-9414
Ahmad Hidayat Buang Jabatan Syariah dan Undang-Undang, Universiti Malaya, Wilayah Persekutuan Kuala Lumpur, Malaysia
Mohd Zaidi Daud Jabatan Syariah dan Undang-Undang, Universiti Malaya, Wilayah Persekutuan Kuala Lumpur, Malaysia

DOI:

https://doi.org/10.33102/mjsl.vol12no1.474

Keywords:

Core banking system, Islamic banking, Shariah contract, mudarabah, musharakah, sistem teras perbankan, kontrak syariah, perbankan Islam

Abstract

The implementation of the core banking system has become an enabler for the business that provides an agile platform to achieve the corporate objective of Islamic banking. One of the challenges for its development is establishing Shariah parameters for each Islamic banking product due to the complexity of its requirements compared to conventional banking products. Thus, this study aims to provide information on ways to establish Shariah requirements based on the authorized Shariah standards such as policy documents issued by the Central Bank of Malaysia dan AAOIFI aside from evaluating the prospect of establishing it as a predefined Shariah requirement that able be translated as parameters in core banking system. A qualitative approach via textual study, legal doctrine, and interviews was undertaken in this study to analyse data related to Shariah contract requirements. This study established predefined Shariah requirements derived from analysis of Shariah requirements under muḍārabah and mushārakah contracts by focussing on the Shariah requirement part of the policy documents issued by the Central Bank of Malaysia aside from comparison analysis conducted on Shariah standards issued by AAOIFI of the similar contracts. It is found that authorized references are vital to ensure the Shariah contract parameters and processes that are translated into the core banking system are in line with resolutions decreed by authorized bodies.

Abstrak

Perlaksanaan sistem teras perbankan menjadi satu pemboleh kepada perniagaan dengan menyediakan platform yang tangkas untuk mencapai objektif korporat perbankan Islam. Salah satu cabaran bagi pembangunannya adalah menghasilkan parameter Syariah bagi setiap produk perbankan Islam kerana keperluan-keperluannya lebih kompleks berbanding produk perbankan konvensional. Maka, kajian ini bertujuan untuk membekalkan informasi berkaitan cara-cara penghasilan keperluan-keperluan Syariah berdasarkan standard Syariah berautoriti seperti polisi dokumen terbitan Bank Negara Malaysia dan Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) selain menilai prospek menjadikannya sebagai keperluan Syariah pratakrif yang mampu diterjemah kepada parameter dalam sistem teras perbankan. Pendekatan kualitatif melalui metodologi kajian teks, doktrin undang-undang dan temu bual telah dijalankan dalam kajian untuk menganalisis data-data berkaitan keperluan kontrak Syariah. Kajian ini telah menghasilkan keperluan Syariah pratakrif berdasarkan penelitian terhadap keperluan-keperluan Syariah di bawah kontrak muḍārabah dan mushārakah dengan memfokuskan bahagian keperluan-keperluan Syariah polisi dokumen terbitan Bank Negara Malaysia selain analisis perbandingan telah dilakukan terhadap standard Syariah bagi kontrak yang sama keluaran AAOIFI. Kajian ini mendapati rujukan berautoriti ini adalah penting supaya parameter dan proses berkaitan kontrak Syariah yang diterjemah ke dalam sistem teras perbankan adalah selari dengan fatwa yang telah diputuskan oleh badan berautoriti.

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