ANALISIS INOVASI AKAD PADA PRODUK KARTU KREDIT SYARIAH DI INDONESIA: PERSPEKTIF AKUNTANSI DAN KEPATUHAN SYARIAH

Abstract

Islamic banking has introduced Sharia credit cards as a solution to criticisms of conventional credit cards, which are considered to contain elements of riba, penalties, and additional charges. This innovation was developed through the integration of kafalah, ijarah, qardh, and murabahah contracts to provide modern payment facilities that comply with Sharia principles. This study aims to address issues related to contract innovation in Sharia credit card products in Indonesia, the perspective of Sharia accounting on the implementation of these innovations, and their alignment with Sharia compliance principles. The research employs a descriptive qualitative method using a library research approach, and data analysis is conducted through a systematic literature review (SLR) based on secondary sources: DSN-MUI fatwas, Sharia PSAK, OJK regulations, Islamic bank reports, and scientific articles published between 2020–2025. The findings indicate that the contractual innovations in Sharia credit cards have replaced conventional interest-based mechanisms through the combination of kafalah, ijarah, qardh, and murabahah contracts, and bank revenue is recognized solely based on the underlying contract. In terms of Sharia compliance, the contract structure aligns with DSN-MUI fatwas; however, implementation still requires improved cost transparency and stronger oversight from the Sharia Supervisory Board to prevent practices that resemble those of conventional credit cards.