TANTANGAN DAN PELUANG BUMDES TAMARA DALAM PERSPEKTIF SYARIAH DALAM MENINGKATKAN EKONOMI: STUDI KASUS BUMDES TAMARA BALAI DESA TAMANSARI

Abstract

This research aims to comprehensively analyze the challenges and opportunities of  BUMDes  Tamara  from  a  Syariah  perspective  in  its efforts to  improve  the  local economy in Desa Tamansari. The method used is qualitative research, with primary data collected through interviews and observations with the management of BUMDes, village officials, and the community, supplemented by secondary data. The study findings indicate that the main challenge for BUMDes Tamara is the use of an interest-based loan system (riba), which contradicts the principles of syariah. However, BUMDes has implemented other syariah principles such as honest business ethics, deliberation (musyawarah),  social  responsibility, and economic empowerment  through business units applying the maqashid al-syariah approach. The opportunities include the potential of natural resources, human resources, local market needs, and access to syariah financing such as mudharabah, musyarakah, and murabahah, enabling optimal village business development in accordance with syariah principles. In conclusion, BUMDes Tamara contributes positively to local economic empowerment and business sustainability, but further innovation and education are needed to develop interest-free financing products to fully comply with syariah and foster halal and just village enterprise development.