Analisis Praktik Alokasi Modal melalui Akad Tijarah di PT Prudential Syariah yang Berkeadilan Perspektif Ekonomi Islam

Abstract

This study examines the practice of capital allocation through tijarah contracts implemented at PT Prudential Syariah, with particular emphasis on Mudharabah and Wakalah bil Ujrah contracts and their alignment with the principle of justice in Islamic economics. The research addresses several key issues, including limited public understanding of profit-sharing mechanisms, transparency in determining nisbah, and the effectiveness of sharia supervision in managing participants’ funds. A descriptive qualitative approach was employed using a literature-based method, drawing on product documents, DSN-MUI fatwas, and relevant academic studies. The findings indicate that Prudential Syariah has generally implemented tijarah contracts in accordance with sharia principles, as reflected in contractual clarity, separation of fund ownership, transparent profit distribution, and supervision by the Sharia Supervisory Board. Nevertheless, insufficient sharia financial literacy remains a significant challenge that may affect public trust and participation. This study highlights the need to strengthen educational efforts, enhance transparency in investment reporting, and reinforce the supervisory role of the Sharia Supervisory Board to ensure economic justice and the protection of participants’ assets in line with the objectives of maqashid sharia.