Dinamika Otoritas Fatwa Keuangan Internasional : Analisis Literatur atas Peran AAOIFI, IFSB, dan IsDB dalam Harmonisasi Standar Syariah Global
Keywords:
AAOIFI, IFSB, IsDB, Fatwa, Tata kelola syariah, Standar prudensial, Harmonisasi, Produk keuangan syariah.Abstract
Artikel ini menelaah dinamika otoritas fatwa dalam keuangan Islam internasional dengan memfokuskan pada peran AAOIFI, IFSB, dan IsDB dalam harmonisasi standar syariah global serta implikasinya bagi pengembangan produk keuangan syariah. Menggunakan metode studi literatur kualitatif atas publikasi akademik dan dokumen lembaga resmi terkini (±2019–2024), kajian ini menemukan bahwa: (1) AAOIFI berfungsi sebagai standard-setter syariah yang menyediakan rujukan substantif atas akad dan produk (mis. murābaḥah, ijārah, ṣukūk), sehingga berperan layaknya fatwa kolektif global; (2) IFSB melengkapi melalui prudential standards dan kerangka sharīʿah governance (mis. IFSB-10 serta inisiatif bersama RSGF) yang menjembatani prinsip fikih dengan praktik pengawasan dan manajemen risiko lintas yurisdiksi; dan (3) IsDB bertindak sebagai katalis infrastruktur mendukung pembentukan dan difusi standar, penguatan kapasitas regulator, serta forum diseminasi. Di sisi lain, tantangan harmonisasi mencakup perbedaan mazhab, keragaman desain kelembagaan nasional, keterbatasan SDM syariah, dan dukungan regulasi yang belum merata. Kajian menyimpulkan bahwa konvergensi standar membutuhkan kombinasi standardisasi substansi (produk/akad), peningkatan tata kelola fatwa di tingkat institusi, serta mekanisme adopsi nasional yang adaptif terhadap konteks lokal. Rekomendasi kebijakan meliputi penguatan kolaborasi AAOIFI–IFSB–IsDB dengan dewan syariah nasional, pengembangan kapasitas berbasis kompetensi SSB/SSB nasional, serta peta jalan adopsi bertahap untuk mendorong keseragaman, keterbandingan, dan keandalan praktik industri di tingkat global.
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