2023 8(1)
JUNE 2023
Pengoperasian Kontrak Tawarruq Dalam Sistem Teras Perbankan Islam di Malaysia
The Implementation of the Tawarruq Contract in the Islamic Core Banking System in Malaysia
Mohd Naufal Mohd Tarmizi, mnaufaltarmizi@gmail.com
Jabatan Syariah dan Undang-Undang, Akademi Pengajian Islam , Universiti Malaya, Malaysia
Ahmad Hidayat Buang
Jabatan Syariah dan Undang-Undang, Akademi Pengajian Islam , Universiti Malaya, Malaysia
Mohd Zaidi Daud
Jabatan Syariah dan Undang-Undang, Akademi Pengajian Islam , Universiti Malaya, Malaysia
Received: October 05, 2022 | Revised: May 13, 2023 | Accepted: June 06, 2023 | Published: June 15, 2023
2023, Vol. 8(1), pp. 51-68. | PDF
Sistem teras perbankan Islam adalah sistem yang bertanggungjawab untuk merekod atau menyelia aktiviti dan transaksi perbankan Islam harian. Oleh kerana kontrak tawarruq merupakan antara konsep Syariah yang diaplikasi dalam produkan perbankan Islam, kajian kualitatif ini bertujuan menganalisis kaedah mengoperasikan kontrak tawarruq ke dalam sistem teras perbankan Islam agar selari dengan tuntutan pematuhan Syariah di bawah Akta Perkhidmatan Kewangan Islam 2013 (“IFSA 2013”). Kajian ini menganalisis data yang telah dikumpul melalui kaedah doktrin undang-undang dan kajian teks. Kajian ini mengenalpasti 17 pecahan proses yang terkesan dalam sistem teras perbankan Islam yang mampu memenuhi tuntutan pematuhan Syariah di bawah seksyen 28 dan 29, IFSA 2013. Malah, kajian ini menghasilkan keperluan-keperluan tawarruq pratakrif yang boleh dibahagikan kepada tiga komponen utama iaitu ciri-ciri utama, rukun-rukun dan kombinasi kontrak Syariah. Penghasilan keperluan-keperluan tawarruq pratakrif ini boleh membantu pihak-pihak berkepentingan dalam membangunkan sistem teras perbankan Islam di Malaysia.
KATA KUNCI
Akta Perkhidmatan Kewangan Islam 2013; sistem teras perbankan, pematuhan Syariah; perbankan Islam; tawarruq,
The Islamic core banking system plays a crucial role in monitoring and recording daily Islamic banking transactions. With the Tawarruq contract serving as a foundational Shariah principle for various Islamic banking products, this qualitative study aims to evaluate the methodology for implementing the Tawarruq contract within the Islamic core banking system in accordance with the Shariah compliance stipulations outlined in the Islamic Financial Services Act 2013 (“IFSA 2013”). Utilizing doctrinal legal methods and textual study, the research dissects and analyzes relevant data. The study identifies 17 crucial process breakdowns within the Islamic core banking system that ensure adherence to the Shariah compliance provisions under sections 28 and 29 of IFSA 2013. Furthermore, the study provides predefined Tawarruq requirements, categorized into three main components: primary features, tenets, and the amalgamation of Shariah contracts. These predefined Tawarruq requirements can offer guidance to stakeholders in the development of the Islamic core banking system in Malaysia.
KEYWORDS
Islamic Financial Services Act 2013; Core Banking System; Shariah Compliance; Islamic Banking; Tawarruq.
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