NALAR ḤIKMAH DALAM FATWA DSN-MUI TENTANG PENGGUNAAN DANA TIDAK BOLEH DIAKUI SEBAGAI PENDAPATAN (TBDSP) BAGI LEMBAGA KEUANGAN SYARIAH
DOI:
https://doi.org/10.29040/jiei.v11i03.17152Keywords:
TBDSP, Islamic Law, ?ikmah, Legal ReasoningAbstract
This study discusses the application of the theory of at-ta‘līl bil ḥikmah as the foundational basis in the formulation of DSN-MUI Fatwa No. 123/DSN-MUI/XI/2018 concerning Funds That Cannot Be Recognized as Income (TBDSP). Employing a normative qualitative method and an uṣūl al-fiqh approach grounded in at-ta‘līl bil ḥikmah, the study explores how ḥikmah (wisdom) serves as the primary rationale in legal determination, shifting away from the dominance of the traditional ‘illah-based reasoning. This theory emphasizes justice, utility, balance, ethics, and ease as integral dimensions in formulating legal rulings that are both relevant and adaptive. The findings demonstrate that the DSN-MUI fatwa on TBDSP not only fulfills the normative requirements of Islamic law but also provides contextual solutions that address the realities of the modern economic environment. By channeling non-halal funds toward social purposes, such as mosque construction and scholarships, the fatwa ensures legal protection, moral integrity, and public welfare. Consequently, the at-ta‘līl bil ḥikmah approach represents a vital methodological foundation for developing fatwas that are both responsive to contemporary changes and firmly rooted in Islamic legal principles.
References
(DSN)-MUI, Dewan Syariah Nasional. “Fatwa DSN-MUI No. 123/DSN-MUI/XI/2018 Tentang Penggunaan Dana Yang Tidak Boleh Diakui Sebagai Pendapatan Bagi Lembaga Keuangan Syariah, Lembaga Bisnis Syariah Dan Lembaga Perekonomian Syariah.” Dsnmui.or.Id, 2018.
Ab? ??lib, Umar bin ’Al? Mu?ammad. “Al-Ta’l?l Bi Al-?ikmah ’inda Al-U??liyy?n Wa A?aruhu F? Al-Fiqh Al-Isl?m?.” Abha, n.d.
Abu Thalib, Umar bin ’Ali Muhammad. “Al-Ta’lil Bi Al-Hikmah ’inda Al-Ushuliyyin Wa Atsaruh Fi Al-Fiqh Al-Islami.” Abha: Jami’ah Al-Mulk Khalid, 2005.
Aguilika, Deykha. Etika Bisnis Syariah. Purbalingga: CV. Eureka Media Aksara, 2023.
Ainur Rifqi, M., and A. Halil Thahir. “Maqasidi Interpretation; Building Interpretation Paradigm Based on Mashlahah.” Millah: Journal of Religious Studies 18, no. 2 (2019): 335–56. https://doi.org/10.20885/millah.vol18.iss2.art7.
Al-‘Arab?, Mu?ammad. “Al-Ta’l?l Bi Al-?ikmah ’inda Al-U??liyy?n Mu??af? Syalab? Unm??aj?n.” University Ahmad Dirayah, 2017.
Al-‘?zimi, L?f? Mu?ammad, and Z?yid Al-Hab? Zaid Al-‘?zimi. “Al-Ta’l?l Bi Al-?ikmah ’inda Al-?mid? Wa Al-Bai??w?.” Majallah Abh?ts 1, no. 9 (2022): 390–412. https://doi.org/10.52840/1965-009-001-011.
Al-Askar, Majid bin Abdullah bin Muhammad. “Maqashid Asy-Syari’ah Fi Al-Mu’amalat Al-Maliyyah ’inda Ibn Taimiyyah Wa Atsaruha Fi Al-Ahkam Al-Fiqhiyyah Wa Al-Nawazil Al-Maliyyah Al-Mu’ashirah?.” Universitas Ummul Qura, n.d.
Al-Bouthi, Muhammad Sa’id Ramadhan. Dhowabith Al-Maslahah Fi Al-Syari’ah Al-Islamiyyah. Beirut: Muasasah Ar-Risalah Nasiyrun, 1998.
Al-?akami, Al? bin ‘Abb?s bin U?m?n. “Haqiqah Al-Khilaf Fi Al-Ta’lil Bi Al-Hikmah Wa Atsaruhu Fi Al-Fiqh Al-Islami.” Majallah Jami’ah Ummul Qura Li Al-Buhuts Al-Ilmiyyah 7, no. 9 (1994): 10–85. http://search.mandumah.com/Record/8937.
Al-Syathibi, Abu Ishaq. Al-Muwafaqat. Beirut, Lebanon: Dar al-Kutub Al-Ilmiyah, 2002.
Al-Uww?n, Mu?ammad Sal?m. Al-Ta’l?l Bi Al-?ikmah: Jaw?zuhu Wa Wuq?’uhu Fi Al-Syar?’ah Wa Al-Fiqh. Kairo: Muassasah al-Furqan li al-Turats al- Islami, 2014.
al-Zarqa, Ahmad Ibnu Muhammad. Syarh Al-Qawa’id Al-Fiqhiyyah. Damaskus: Dar Al-Qalam, 1989.
Aldershawi, Mohammad Rach?d. “Ar?’ Mu?ammad Mu??afa Syalabi Fi Mas’alah Al-Ta’l?l Bi Al-?ikmah Fi Miz?n Al-Naqd Al-U?ul?.” Tevilat 3, no. 2 (December 31, 2022): 339–62. https://doi.org/10.53352/tevilat.1211908.
Amin, Mar’uf. “Solusi Hukum Islam (Makharij Fiqhiyyah) Sebagai Pendorong Arus BAru Ekonomi Syariah Di Indonesia (Kontribusi Fatwa DSN-MUI Dalam Peraturan Perundang-Undangan RI).” UIN Maulana Malik Ibrahim Malang, 2017.
Amirullah, Amirullah, Athoillah Islamy, and Hamzah Hamzah. “Moderasi Fikih Muamalah Di Indonesia: Analisis Terhadap Paradigma Fatwa Dewan Syariah Nasional.” Al-Bayyinah 6, no. 1 (2022): 95–108. https://doi.org/10.35673/al-bayyinah.v6i1.2634.
Aninda, Hanafil Haq. “Pemanfaatan Pendapatan Non Halal Sebagai Sumber Pendanaan CSR Pada Perbankan Syariah Di Indonesia.” SALIMIYA: Jurnal Studi Ilmu Keagamaan Islam 3, no. 3 (2022): 46–47.
Ar-Raysuni, Ahmad. Al-Dzari’ah Ila MAqashid Al-Syari’ah. Kairo: Dar Al-Kalimah li Al-Nashr wa Tauzi’, 2015.
Ariswanto, Dery. “Analisis Fatwa DSN Nomor 123/DSN-MUI/XI/2018 Tentang Dana TBDSP Dalam Perspektif Sosiologi Hukum.” SAUJANA : Jurnal Perbankan Syariah Dan Ekonomi Syariah 3, no. 01 (2021): 1–19. https://doi.org/10.59636/saujana.v3i01.29.
———. “Studi Komparatif Konsepsi Dana Non-Halal Dan Dana TBDSP Dalam Perspektif Politik Ekonomi Islam.” El-Faqih: Jurnal Pemikiran Dan Hukum Islam 9, no. 1 (2023): 57–71.
Asni, Fathullah. “The Role of Mura’ah Al-Khilaf Epistemology in the Standardisation of Fatwa: An Analysis at the Perlis State Mufti Department.” International Journal of Academic Research in Business and Social Sciences 11, no. 10 (2021): 144–56. https://doi.org/10.6007/ijarbss/v11-i10/11070.
Ernawati. “Pendapatan Non Halal Sebagai Sumber Dana Kebajikan Pada Bank Umum Syariah.” JDEB: Jurnal Dinamika Ekonomi Dan Bisnis 17, no. 01 (2020): 65–74.
Hanbal, Ahmad bin. Al-Musnad. Mesir: Darul Hadits, 2007.
Kultum, Zayusy, and Thayyibi Hannan. “I’tib?r Al-Ma??n Baina Al-Qiy?s Al-U??l? Wa Al-Ta’l?l Bi Al-?ikmah Fi Al-Fur?’ Al-Fiqhiyyah.” University of Laghouat – University Amar Telidji, 2020.
Maryati, Tri, Muhamad Subhi Apriantoro, and Ahmad Imam Hambali. “Ta’zir and Ta’widh as Approach Strategies to Overcome Customer Moral Hazard.” In URECOL : University Research Colloqium, 85–95. Konsorsium LPPM PTMA, 2022.
Muhimmah, Uum Ummul, Fitry Primadona, Akhmad Baizuri, Sekolah Tinggi, Ilmu Syariah, Nahdlatul Ulama, Nusantara Tangerang, and Ekonomi Syariah. “Konstruksi Pemikiran Ekonomi Syariah KH. Ma’ruf Amin.” Hikamuna: Jurnal Pengkajian Hukum Islam 7, no. 1 (2022): 392–406. https://doi.org/10.15575/Hikamuna.v3i2.19346.
Mun?r, Abdul Mahm?d bil?l. “Ta’l?l Al-A?k?m Bi Al-?ikmah?,” n.d. https://doi.org/10.52981/jfsl.v9i1.2247.
Musyarrofah. “Konsep Hybrid Contract Dalam Fatwa Dewan Syari’ah Nasional MUI Perspektif Fikih.” Istidlal: Jurnal Ekonomi Dan Hukum Islam 7, no. 1 (2023): 14–24. https://doi.org/10.35316/istidlal.v7i1.482.
Mutaqin, Kikin, Atang Abdul Hakim, and Dede Nurwahidah. “Analisis Perlakuan Dana Non Halal Sebagai Dana Kebajikan Dan Reputasi Pada Lembaga Keuangan Syariah.” Eco-Iqtishodi: Jurnal Ilmiah Ekonomi Dan Keuangan Syariah 5, no. 2 (2024): 159–70.
Nasional-MUI, Dewan Syariah. “Fatwa DSN-MUI No. 123/DSN-MUI/XI/2018 Tentang Penggunaan Dana Yang Tidak Boleh Diakui Sebagai Pendapatan Bagi Lembaga Keuangan Syariah, Lembaga Bisnis Syariah Dan Lembaga Perekonomian Syariah.” Dsnmui.or.Id, no. 021 (2018): 1–8. https://drive.google.com/file/d/1ueeutJQGmvFEvYLADqySzeBx_cs2dkde/view.
Nasrulloh. “TAJDÎD FIQH DARI KONSERVATIF TEKSTUAL MENUJU FIQH PROGRESIF KONTEKSTUAL.” De Jure: Jurnal Syariah Dan Hukum 6, no. 1 (2014): 20–32. http://www.facebook.com/note.php?note_id=19987790.
Qal’ah Ji, Muhammad Rawas. Al-Mu’amalat Al-Maliyah Al-Mu’ashirah Fi Dhau’ AlFiqh Wa Al-Syari’ah. Beirut, Lebanon: Dar al-Nafa’is, 1999.
Rahmadi, Rahmadi, Akhmad Syahbudin, and Mahyuddin Barni. “Tafsir Ayat Wasathiyyah Dalam Al-Qur`an Dan Implikasinya Dalam Konteks Moderasi Beragama Di Indonesia.” Jurnal Ilmiah Ilmu Ushuluddin 22, no. 1 (2023): 1–16. https://doi.org/10.18592/jiiu.v22i1.8572.
Rahmi, Nispan, Akhmad Fauzi Aseri, Abdul Hafiz Anshary, Hanief Monady, and Badrian Badrian. “Methodological Procedure for Determining the Fatwa of the National Sharia Council (DSN) Indonesian Ulama Majelis (MUI) Concerning Islamic Economics and Finance.” Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan 18, no. 4 (June 30, 2024): 2920. https://doi.org/10.35931/aq.v18i4.3544.
Suleiman, Hassan. “Fiqh Al-Ma’?l?t: An Analysis of Its Origin, Subsidiary and Application.” Malaysian Journal of Syariah and Law 10, no. 2 (2022): 26–37. https://doi.org/10.33102/mjsl.vol10no2.368.
Syalabi, Muhammad Mushthafa. “Ta’lil Al-Ahkam ’Irdh Wa Tahlil Li Thariqah Al-Ta’lil Wa Tathawwuratiha Fi ’Ushur Al-Ijtihad Wa Al-Taqlid.” Beirut: Dar Al-Nahdhah Al-’Arabiyyah, 1981.
Taqyanto, Abdan, and Fatimah Zahara. “Hukum Penggunaan Dana TBDSP Untuk Pembiayaan Operasional Bank Syariah Dalam Perspektif Fatwa MUI No. 123/DSN-MUI/XI/2018 (Studi Kasus Bank Sumut Syariah KCP Marelan Raya).” JAP: Jurnal Akuntansi Dan Pajak 23, no. 2 (2022): 1–6.
Tazkia. Buku Ajar Prinsip & Etika Bisnis Islam: Berbisnis Sesuai Panduan Syariah. Institut TAzkia, 2021.
Thahir, A Halil. “Polarisasi Moderatisme Islam; Tinjauan Maqashid Syariah.” An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial 5, no. 2 (2018): 189–207. http://ejournal.staimadiun.ac.id/index.php/annuha/article/view/270%0Ahttp://ejournal.staimadiun.ac.id/index.php/annuha/article/download/270/pdf.
Uwair, Na?r Al-D?n, and Y?suf Kh?lid. “Al-Ta’l?l Bi Al- ?ikmah Wa A?aruhu F? Al-Fur?’ Al-Fiqhiyyah.” Faculty of Humanities Science and Social, 2020.
Zalbeh, Al-?ayyib. “Al-Ta’l?l Bi Al-?ikmah ‘inda Al-Im?m Marw?n Bin ‘Al? Al-B?n? (440H) Min Khal?l Kit?bihi “Tafs?r Al-Muwa??a.’” Majallah Al-Ihya’ 23, no. 32 (2023): 205–24.
Published
How to Cite
Issue
Section
Citation Check
License
The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta
This work is licensed under a Creative Commons Attribution 4.0 International License.
