Rekonstruksi Regulasi BMT sebagai Koperasi Syariah yang Inklusif dan Modern
Abstract
Sebagai koperasi berbasis syariah yang memiliki fungsi ganda - Baitut Tamwil dan Baitul Maal - BMT menghadapi berbagai tantangan, antara lain tumpang tindih regulasi, belum adanya standar operasional nasional, lemahnya mekanisme pengawasan, serta keterlambatan dalam adopsi digital. Dengan menggunakan pendekatan yuridis normatif yang dipadukan dengan analisis konseptual dan komparatif, penelitian ini mengidentifikasi kelemahan regulasi yang menghambat efektivitas dan akuntabilitas kelembagaan BMT. Hasil penelitian menunjukkan bahwa rekonstruksi regulasi perlu difokuskan pada harmonisasi antara hukum perkoperasian dan standar keuangan syariah, pembentukan otoritas pengawas khusus, penguatan mekanisme governance–risk–compliance (GRC), standardisasi akad pembiayaan syariah, serta percepatan digitalisasi layanan melalui QRIS, mobile micro-banking, dan sistem pelaporan elektronik. Reformasi regulasi yang komprehensif diharapkan mampu meningkatkan kepastian hukum, memperluas inklusi keuangan, memperkuat integritas kelembagaan, serta mengoptimalkan peran BMT dalam pemberdayaan sosial-ekonomi.
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