ANALISIS IMPLEMENTASI KEPATUHAN SYARIAH DALAM PRODUK PEMBIAYAAN DI BPRS BALERONG BUNTA, RAO-RAO, BATUSANGKAR

Abstrak

Bank Pembiayaan Rakyat Syariah (BPRS) merupakan lembaga keuangan yang beroperasi berdasarkan prinsip-prinsip syariah sehingga seluruh kegiatan operasionalnya wajib mematuhi ketentuan kepatuhan syariah (sharia compliance). Kepatuhan terhadap prinsip syariah memegang peranan penting dalam menjaga kepercayaan publik, kredibilitas lembaga, serta integritas bank syariah, terutama pada produk pembiayaan yang menjadi aktivitas utama BPRS. Meskipun demikian, dalam pelaksanaannya masih dijumpai berbagai permasalahan terkait penerapan kepatuhan syariah, baik yang berkaitan dengan pelaksanaan akad, proses operasional, maupun fungsi pengawasan. Berdasarkan kondisi tersebut, penelitian ini bertujuan untuk mengkaji implementasi kepatuhan syariah pada produk pembiayaan di BPRS Balerong Bunta, Rao-Rao, Batusangkar, serta mengidentifikasi berbagai kendala yang muncul dalam proses penerapannya. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara dengan pihak internal BPRS Balerong Bunta, observasi langsung, serta studi dokumentasi terhadap laporan dan dokumen pendukung terkait produk pembiayaan. Hasil penelitian menunjukkan bahwa secara umum BPRS Balerong Bunta telah berupaya menerapkan prinsip kepatuhan syariah dalam produk pembiayaannya melalui penggunaan akad-akad yang sesuai dengan fatwa DSN-MUI dan pengawasan oleh Dewan Pengawas Syariah (DPS). Namun demikian, dalam pelaksanaannya masih ditemukan beberapa kendala, seperti keterbatasan sumber daya manusia yang memiliki pemahaman mendalam mengenai prinsip syariah, rendahnya literasi syariah nasabah, serta kondisi keuangan bank yang belum stabil. Meskipun demikian, penerapan kepatuhan syariah telah memberikan dampak positif terhadap peningkatan transparansi, kualitas pembiayaan, dan kepercayaan nasabah, sehingga menjadi dasar penting bagi perbaikan dan penguatan tata kelola BPRS ke depan.

Sharia People's Financing Bank (BPRS) is a financial institution that operates based on sharia principles, so all of its operational activities must comply with sharia compliance regulations. Adherence to sharia principles plays an important role in maintaining public trust, institutional credibility, and the integrity of the sharia bank, especially in financing products, which are the main activities of BPRS. Nevertheless, in its implementation, various problems are still encountered related to the application of sharia compliance, whether concerning the execution of contracts, operational processes, or supervisory functions. Based on these conditions, this study aims to examine the implementation of sharia compliance in financing products at BPRS Balerong Bunta, Rao-Rao, Batusangkar, and to identify various obstacles that arise in the application process. This study uses a qualitative research method with a descriptive approach. Data was obtained through interviews with internal parties of BPRS Balerong Bunta, direct observation, and document studies on reports and supporting documents related to financing products. The research results indicate that, in general, BPRS Balerong Bunta has made efforts to implement the principles of Sharia compliance in its financing products through the use of contracts that comply with DSN-MUI fatwas and supervision by the Sharia Supervisory Board (DPS). However, in practice, some challenges are still encountered, such as the limited human resources with a deep understanding of Sharia principles, low Sharia literacy among customers, and the bank's unstable financial condition. Nevertheless, the implementation of Sharia compliance has had a positive impact on improving transparency, the quality of financing, and customer trust, thus serving as an important foundation for the improvement and strengthening of BPRS governance in the future.