Kesenjangan Antara Regulasi dan Implementasi Good Corporate Governance Pada Fintech Syariah

Adinda Selvina; Mugiyati

Authors

Adinda Selvina UIN Sunan Ampel Surabaya
Mugiyati UIN Sunan Ampel Surabaya

Keywords:

Good Corporate Governance, Financial Technology, Fintech Syariah, Syariah Governance, Regulasi

Abstract

Penelitian ini mengkaji kesenjangan antara regulasi dan praktik Good Corporate Governance (GCG) pada fintech syariah serta implikasinya terhadap keberlanjutan industri. Penelitian dilakukan dengan metode studi kepustakaan melalui analisis dokumen regulasi, fatwa, dan literatur akademik yang diterbitkan pada periode 2014–2025. Temuan menunjukkan bahwa meskipun kerangka regulasi telah tersedia, implementasi GCG pada fintech syariah belum sepenuhnya optimal. Tantangan utama meliputi keterbatasan kompetensi Dewan Pengawas Syariah (DPS), rendahnya literasi syariah di kalangan pelaku industri, dan lemahnya mekanisme pengendalian internal. Kesenjangan ini berdampak pada meningkatnya risiko reputasi serta berpotensi menghambat keberlanjutan fintech syariah. Oleh karena itu, diperlukan penguatan tata kelola berbasis prinsip transparansi, akuntabilitas, dan kepatuhan syariah yang terintegrasi dengan aspek Environmental, Social, and Governance (ESG). Kajian ini berkontribusi dengan memberikan perspektif normatif sekaligus praktis mengenai urgensi harmonisasi regulasi dan implementasi GCG dalam membangun ekosistem fintech syariah yang berkelanjutan.

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