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Paradoks Kepatuhan Syariah: Fraud Pentagon Lembaga Keuangan Syariah di Indonesia pada Tahun 2016–2025
Abstract
Lembaga Keuangan Syariah (LKS) diharapkan menerjemahkan prinsip maqashid syariah ke dalam pengendalian internal dan pencegahan fraud yang efektif. Namun, temuan selama satu dekade menunjukkan paradoks yang persisten: LKS tetap rentan terhadap fraud, kelemahan tata kelola, dan kegagalan institusional meski telah memenuhi kepatuhan syariah secara formal. Penelitian ini menggunakan analisis dokumen kualitatif terhadap 18 entri temuan dan sanksi OJK dan LPS periode 2016–2025, termasuk 2 tahun tanpa temuan pencabutan izin. Setelah mengecualikan dua tahun tanpa temuan, satu entri agregat tingkat industri, dan mengonsolidasikan catatan berulang pada institusi yang sama, diperoleh 13 unit analisis: fraud terverifikasi (4), kegagalan tata kelola dan pengendalian (4), kegagalan bisnis dan permodalan (4), serta satu insiden siber eksternal. Fraud Pentagon diterapkan pada 8 kasus fraud dan kegagalan tata kelola. Opportunity merupakan dimensi yang paling konsisten terdokumentasi, sedangkan arrogance hanya teridentifikasi dalam satu kasus. Penelitian ini mengusulkan Governance Capacity Deficit (GCD), yaitu konstruk eksploratif yang membedakan kapasitas tata kelola institusional dari kapasitas pelaku fraud. Dalam perspektif maqashid syariah, penguatan tata kelola, kecukupan modal, dan ketahanan siber dapat diposisikan sebagai operasionalisasi hifzh al-mal. Penelitian ini merekomendasikan jaminan keamanan siber, koordinasi DPS, manajemen risiko, dan audit internal, serta peningkatan kapasitas direksi BPRS.
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DOI: https://doi.org/10.61111/jakis.v14i1.1413
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