Transformation Of DSN-MUI's Approach In Fatwa Formulation And Issuance: Accommodating The Diverse Needs Of Stakeholders
DOI:
https://doi.org/10.22373/sjhk.v9.i3.28811Keywords:
DSN-MUI Fatwa, Stakeholder Theory, AlignmentAbstract
In addition to adhering to the Qur'an and Hadith, the DSN-MUI also considers contemporary developments and societal needs when issuing fatwas. These adjustments are sometimes not explicitly accommodated in the nash or ijma' of scholars. This article seeks to analyze fatwa revisions that have resulted in shifts in focus and alignment by the fatwa drafters. This study is qualitative in nature, focusing on the analysis of several fatwas related to tabarru' contracts such as wakalah, kafalah, and hawalah, which have evolved into tijari contracts, as well as fatwas regarding accelerated payment discounts in murabahah financing. The study demonstrates that fatwa drafters continuously review and update prior fatwas to align with societal circumstances and needs while maintaining adherence to sharia principles. Most of the legal foundations for these shifts in contracts are based on the opinions of scholars such as Wahbah Zuhaili, Syaukani, Mushthafa 'Abdullah al-Hamsyari, and others. Such changes are permissible as long as they do not contradict existing nash. These revisions have encouraged a shift in the focus of fatwa drafters from a strong emphasis on purely upholding sharia guidelines in Islamic economics and finance to adapting to the prevailing circumstances and needs of society. This shift also accommodates the interests of stakeholders involved in Islamic economics and finance, including customers, Islamic financial institutions (LKS), and third parties. The changes in several DSN-MUI fatwas align with the characteristics of fiqh muamalah, which allows for adjustments (muthaghayyirat) as long as no explicit prohibitions exist in the sources of Islamic law.References
Journals and Books
Abdillah, Hary Hoiruman. “Murabahah Li Al-Aaamir Bi Al-Syira` and Its Implementation in Concept of Financing at Sharia Financial Institutions in Indonesia”. Islamicate Institute (2017).
Akbar, Ali and Abdullah Saeed. “Interpretation and Mutability: Socio-legal texts of the Quran; three accounts from Contemporary Iran”. Middle Eastern Studies (2018).
Al-Ashqar, Muhammad Sulayman. Bay al-Murabahah kama Tajrih al-Bunuk alIslamiyyah. Jordan: Dar al-Nafais, 1995.
Ali, Md Yousuf. “Understanding Change and Changebility: The Etics of Disagreement in Islamic Thought”. Journal of Academic Perspectives No. 3 (2015).
Al-Qardhawi, Yusuf. Fiqh al-Awlawiyat. Beirut, Lebanon: al-Maktab al-Islami, 1999.
Al-Shafii, Muhammad Ibn Idris. Al-Umm. Bayrut: Dar al-Kutub al-Ilmiyyah, 1993.
Al-Syaukani, Nail al-Authar. Kairo: Dar al-Hadis, Juz 4, 2000.
Al-Zahili, Muhammad Musthofa. Al-Qawaid al-Fiqhiyyah wa Tadbiiqatiha fi alMadhab al-Arbaah: chapter al-Qawaid al-Fiqhiyyah al-Asasiyah. Damsiq, Syria: Daar al-Fikr, 2006.
Al-Zuhaili, Wahbah. al-Fiqh al-Islami wa Adillatuh. Dimasyq: Dar al-Fikr, Juz 5, 2002.
Amri, Miftaakhul. “Konsep Maslahat Dalam Penetapan Hukum Islam (Telaah Kritis Pemikiran Hukum Islam Najamuddin At-Thufi)”. Et-Tijarie 5, No. 2, (2018). https://doi.org/10.21207/ete
Arianti, Farida. Muamalah Fiqh 1 . Batusangkar: STAIN Batu Sangkar Press, 2015.
Ayub, M., et.al., “Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions. Journal of Islamic Accounting and Business Research, 15, No. 8 (2024). https://doi.org/10.1108/JIABR-04-2022-0110
Baedah, Said Syaripuddin Abu and Zulkifli Wahab. “Ijtihad and the Dynamics of Islamic Law”. Iqra: Jurnal Ilmu Kependidikan dan Keislaman. Vol. 19. No. 2 (2024). https://doi.org/10.56338/iqra.v19i2.5322
Cholifaha, Siti Nurul, Yuliyanti M. Manan. “Analysis of Murabahah Financing Repayment Mechanisms at Bank Syariah Indonesia KCP Malang”, e-journal Unira Malang 8, No. 2 (2023).
Efanah, Husam al-Diin bin Musaa Muhamad bin. Bai al-Murabahah lil-Amar bi al-Shira - Dirasatan Tatbiqiatan fi Dawi Tajribat Sharikat Bait al-Mal al-Filsatini al-Arabi . Palestine: Baitul Mal, 1996.
Fathoni, Muhammad Anwar. Identitas Sosiopolitik, Religiusitas, Motivasi Dan Reputasi: Dalam Perilaku Konsumen Muslim Terhadap Perbankan Syariah, ed. Ahmad Rodoni, M. Nur Rianto, Nur Hidayah. Jawa Tengah: PT. Pena Persada Kerta Utama, 2024.
Fathoni, Muhammad Anwar, et.al. “Intention to participate in Islamic banking in Indonesia: Does socio-political identity matter?”. Journal of Islamic Marketing. (2025). https://doi.org/10.1108/jima-12-2023-0397
Farquhar, S., et.al., “The trade-off between knowledge accumulation and independence: The case of the Shariah supervisory board within the Shariah governance and firm performance nexus. Research in International Business and Finance, 59, (2022). https://doi.org/10.1016/j.ribaf.2021.101549
Fielnanda, Refky. et.al. “The Role of Sharia Governance in Fostering Customer Loyalty and Trust in Indonesian Islamic Banks: A Systematic Literature Review (2017-2024)”, RIEF (Review of Islamic Economic and Finance). Vol. 7. No. 2. (2024). https://doi.org/10.17509/rief.v7i2.73651
Ghudda, Amir Abu. “A Sober Second Thought: When and How Should Changes is Islamic Law be Made?”. Yaqeen Institute. 30 Juli 2020. https://yaqeeninstitute.org/read/paper/v2/a-sober-second-thought-when-and-how-should-changes-in-islamic-law-be-made
Handayani, Nur Sillaturohmah, et.al. “The Strategic Role of DSN-MUI in Developing Islamic Economic Law”. Al-Iktisab: Journal of Islamic Economic Law 7, No. 1 (2023). https://doi.org/10.21111/aliktisab.v7i1.9297
Haridan, N. et.al., “Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve? Journal of Management & Governance, 22, (2018). https://doi.org/10.1007/s10997-018-9418-8
Hasanah, N., Enhancing MSME profitability: The effect of financial literacy, personal capital, and loan utilization. In Studies in Big Data 170, Springer 170, (2025). https://doi.org/10.1007/978-3-031-83915-3_14
Hidayah, Nur. Fatwa-Fatwa Dewan Syariah Nasional Atas Aspek Hukum Islam Perbankan Syariah di Indonesia. (Banten: Pusat Penelitian dan Penerbitan (Puslitpen) Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) UIN Syarif Hidayatullah Jakarta.
Hidayah, Nur. “National Sharia Council Fatwas on Islamic Legal Aspects of Sharia Banking in Indonesia”. Al-'Adalah 10, No. 1 (2011).
Hidayah, Nur, et.al., “Complying with sharia while exempting from value-added tax: Murābaḥah in Indonesian Islamic banks. Ahkam: Jurnal Ilmu Syariah, 22, No. 1 (2022). https://doi.org/10.15408/ajis.v22i1.22833
Hidayah, Nur. Haryatih. Perbankan Syariah di Indonesia: Perspektif Regulasi dan Perilaku Muslim. Tangerang Selatan: UIN Jakarta Press, 2024.
Hidayah, N., Haryatih, & Kamilah, R. A. “Islam and the state: The evolution of sharia banking regulation in Indonesia. Mazahib: Jurnal Pemikiran Hukum Islam, 23, No. 2 (2024). https://doi.org/10.21093/mj.v23i2.9335
Kaharuddin, et.al. “Impact of Sharia Financial Literacy, Local Wisdom, and Religiosity on the Judgment of the Bima Community to use Sharia Banking Products”. in Proceedings of the 7th International Colloqium on Interdisciplinary Islamic Studies (ICIIS). (Banjarmasin: 6th Annual Postgraduate Conference on Muslim Society (APCoMS), 2024).
Khan, Liaquat Ali. “The Immutability of Divine Texts”. BYU Law Review. Issue 3. Article 4 (2008). https://digitalcommons.law.byu.edu/cgi/viewcontent.cgi?article=2413&context=lawreview
Maksum, Muhammad. “Fatwa of the National Sharia Council of the Indonesian Ulema Council in Responding to Sharia Economic Products 2000-2011 (Comparative Study with the Fatwa of the Sharia Advisory Council of Bank Negara Malaysia)”. Dissertation. UIN Syarif Hidayatullah Postgraduate School, Jakarta (2013).
Maksum, M., and Nur Hidayah, (2023). “The mechanism of avoiding riba in Islamic financial institutions: Experiences of Indonesia and Malaysia”. JURIS: Jurnal Ilmiah Syariah 22, No. 2 (2023). https://doi.org/10.31958/juris.v22i2.6952
Nasir, M., et.al. “Islamic Branding: Pertimbangan Rasional dan Ideologis dalam Pengambilan Keputusan Pembelian”. Harmoni. Vol. 23. No. 2. (2024). https://doi.org/10.32488/harmoni.v23i2.801
Nasiri, Mansour. “Divine Immutability: Perfection or Flaw?”. European Journal of Science and Theology 15. No. 3 (2019).
Qudamah, Ibn. Al-Mughni. Kairo: Dar al-Hadis, Juz 6, 2004.
Sabiq, Sayyid. Sunnah Fiqh. Jakarta: Pena Pundi Aksara, 2006.
Shaqr, Al-‘Allamah al-Syaikh ‘Athiyyah. Ahsan al-Kalam fi al-Fatawa wa al-Ahkam/Fatawa Syaikh Athiyyah Saqr. Mesir: Maktabah al-Taufiqiyyah, Juz 5.
Suhaimi, Maryam Sofia Mohd, et.al. “Service Based Contracts Used in Islamic Finance: A Comparison of Hawalah, Wakalah, and Kafalah”. International Journal of Management and Applied Research. Vol. 3. No. 4 (2016). https://doi.org/10.18646/2056.34.16-013
Takim, Liyakat. “Revivalism or Reformation: The Reinterpretation of Islamic Law in Modern Times”, The American Journal of Islamic Social Sciences 25, No. 3. (2018). https://doi.org/10.35632/ajis.v25i3.405.
Tehranian, John. "Changing Race: Fluidity, Immutability, and the Evolution of Equal-Protection Jurisprudence". Journal of Constitutional Law 22, No. 1 (2019).
Valciukas, Jouzas. “Islamic Law: A Question of Adaptability”. Dissertation. Mykolas Romeris University, Social Sciences, Law (2018). https://cris.mruni.eu/cris/entities/etd/ab89938c-48e4-46f9-8361-7c1f520f8bcf.
Virk, N. S., et.al., “A Canary in a coalmine! Religious agency and its impact on the performance of Islamic banks. Journal of International Financial Markets, Institutions & Money 78, (2022). https://doi.org/10.1016/j.intfin.2022.101559.
Widayanti, Ipuk and Silvia Waning Hiyun Puspita Sari, “The Role of DSN-MUI Fatwa in Indonesian Sharia Banking Development Flows in the Industrial Revolution 4.0”. El-Qish: Journal of Islamic Economics 3, No. 1 (2023). https://doi.org/10.33830/elqish.v3i1.6519.2023
Wow, Zuhaili. Fiqh Muamalah Sharia Banking, Jakarta: Capita Selekta 2001.
Zulfiyanda. Tinjauan Hukum Pembiayaan Murabahah Dalam Perbankan Syariah, Jawa Tengah: Pena Persada, 2020.
Fielnanda, Refky. Euis Amalia, Nur Hidayah. “The Role of Sharia Governance in Fostering Customer Loyalty and Trust in Indonesian Islamic Banks: A Systematic Literature Review (2017-2024)”, RIEF (Review of Islamic Economic and Finance) 7, No. 2. 2024. https://doi.org/10.17509/rief.v7i2.73651
Hidayah, Nur. Haryatih. Perbankan Syariah di Indonesia: Perspektif Regulasi dan Perilaku Muslim. Tangerang Selatan: UIN Jakarta Press, 2024.
Fatwas and Legal Regulations
National Sharia Council of the Indonesian Ulema Council, Fatwa Hawalah bil Ujrah , Fatwa No. 58/DSN-MUI/V/2007.
National Sharia Council of the Indonesian Ulema Council, Fatwa Hawalah, Fatwa No. 12/DSN-MUI/IV/2000.
National Sharia Council of the Indonesian Ulema Council, Fatwa Kafalah, Fatwa No. 11/DSN-MUI/IV/2000.
National Sharia Council of the Indonesian Ulema Council, Fatwa Letter of Credit (L/C) with Kafalah bil Ujrah Agreement, Fatwa No. 57/DSN-MUI/V/2007.
National Sharia Council of the Indonesian Ulema Council, Fatwa on Murabahah Sale and Purchase Agreements, Fatwa No.111/DSN-MUI/IX/2017.
National Sharia Council of the Indonesian Ulema Council, Fatwa on Repayment of Murabahah Financing Debts Before Due Date, Fatwa no. 153/DSN-MUI/VI/2022 .
National Sharia Council, Indonesian Ulema Council, Fatwa on Repayment Deductions in Murabahah, Fatwa No. 23/DSN-MUI/III/2002.
National Sharia Council, Indonesian Ulema Council, Fatwa Wakalah, Fatwa No. 10/DSN-MUI/IV/2000.
Published
Versions
- 2025-12-31 (4)
- 2025-12-31 (3)
- 2025-12-31 (2)
- 2025-12-31 (1)
Issue
Section
License
Copyright (c) 2025 Nur Hidayah, Haryatih Haryatih, Ucu Solihah

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in Samarah: Jurnal Hukum Keluarga dan Hukum Islam agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Acces)







