Fatwa-fatwa DSN-MUI bersifat mengikat bank Syariah karena UU Perbankan Syariah mengharuskan bank Syariah mengikuti prinsip-prinsip Syariah yang difatwakan oleh MUI. Fatwa-fatwa DSN-MUI tentang mudarabah berisi pembaharuan hukum Islam yang meninggalkan fikih tradisional Indonesia. Penelitian ini dimaksudkan untuk menjawab pertayaan-pertanyaan berikut ini: 1) Bagaiamana model pembaharuan hukum Islam dalam fatwa-fatwa DSN-MUI tentang mudaarabah: 2) Apa latar belakang sosial munculnya model pembaharuan hukum dalam fatwa-Fatwa DSN-MUI tentang mudarabah; 3) Bagaimana implementasi model pembaharuan hukum Islam tersebut dalam praktik perbankan syariah. Penelitian ini menggunakan 2 pendekatan. Pertama, pendekatan asas hukum, mengkaji fatwa-fatwa mudarabah perpektif usul fiqh dan qawa’id fiqhiyyah. Kedua, pendekatan sosiologis, dilakukan dengan mengkaji latar belakang sosial munculnya pembaharuan hukum fatwa-fatwa terkait mudarabah dan implementasinya dalam praktik perbankan Syariah.
Hasil penelitian ini yaitu 1) model pembaharuan hukum Islam dalam fatwa-fatwa DSN-MUI tentang mudarabah ada tiga, yaitu takhayyur, talfiq, dan Reinterpretasi. Takhayyur, yaitu memilih pendapat fiqh di luar mazhab Syafi’i, yaitu mazhab Hanafiyah dan Hanabilah, karena lebih memberikan kemudahan bagi praktik perbankan Syariah. Takhayyur, terkadang pada pendapat minoritas. Konsekuensi dari takhayyur, terjadi talfiq dalam fatwa-fatwa DSN-MUI tentang mudarabah. Reinterpetasi dengan ijtihad qiyāsi dan ijtihad istiṣlāhi juga dilakukan DSN-MUI ketika pendapat fukaha tidak memberi kemudahan. 2) Pembaharuan hukum Islam dilakukan DSN-MUI sebagai respon atas ide regulator dan industi untuk membuat fatwa yang sesuai dengan syariah yang dapat mendorong pertumbuhan perbankan Syariah. 3) Secara umum model pembaharuan hukum Islam DSN-MUI dalam fatwa-fatwa mudarabah diimplementasikan di perbankan Syariah.

ABSTRACT:
The DSN-MUI’s fatwas are binding on Sharia banks because the Sharia Banking Law requires Sharia banks to follow Sharia principles as mandated by MUI. The DSN-MUI’s fatwas on mudarabah contain reforms of the Islamic law that leave Indonesia's traditional fiqh. This research was intended to answer the following questions: 1) What is the model for the reform of Islamic law in the DSN-MUI fatwas on Mudarabah? 2) What is the social background for the emergence of the model of legal reform in the DSN-MUI’s fatwas concerning mudarabah? 3) What is the implementarion of the model of Islamic law reform on Islamic banking practices. This study applied two approaches. First, legal principle approach, examined mudarabah fatwas from the perspective of usul fiqh and qawa'id fiqhiyyah. Secondly, the sociological approach, was carried out by examined the social background of the legal reform of fatwas on mudarabah and their implementation on Islamic banking practices.
The results of this study were 1) there are three models of Islamic law reform in the DSN-MUI fatwas on mudarabah: takhayyur, talfiq, and reinterpretation. Takhayyur, is choosing a fiqh opinion outside the Syafi'i school of thought, for example, the Hanafiyah and Hanabilah mazhab, because it provides more convenience for Islamic banking practices. Takhayyur sometimes is choosing the minority’s opinion. As a consequence of takhayyur, talfiq occurs in the DSN-MUI fatwas on mudarabah. Reinterpretation by ijtihad qiyāsī and ijtihad istiṣlāḥīi was also carried out by DSN-MUI when fukaha's opinions did not provide convenience. 2) The Reform of Islamic law was carried out by DSN-MUI as a response to the idea of regulators and industry to make rules that are in accordance with sharia that can encourage the growth of Islamic banking. 3) In general, the DSN-MUI Islamic law reform model in the mudarabah fatwas was implemented in Islamic banking.