Peran Koperasi Syariah dalam Penguatan Ekonomi Desa Tinjauan Literatur Fungsi Keuangan Sosial Islam

Abstract

Rural economic development faces ongoing challenges, including limited access to formal financial institutions (financial exclusion), capital constraints, and high dependency on informal moneylenders. In this context, Islamic Microfinance Cooperatives (KSPPS) offer a unique structural advantage through their dual-function model, incorporating both commercially driven and socially driven operations. This study aims to comprehensively analyze the strategic role of KSPPS in strengthening rural economies from the perspective of Islamic Social Finance (ZISWAF) integration and to formulate optimization strategies anchored in the Maqashid Shariah framework. Utilizing a library research methodology with a qualitative-descriptive approach, secondary data were gathered from accredited academic literature published between 2021 and 2026, analyzed through content analysis based on the qualitative framework of Miles, Huberman, and Saldaña. The findings reveal that the synergy between Baitul Tamwil (commercial) and Baitul Maal (social) units in KSPPS effectively prevents mission drift. The integration of Islamic Social Finance operates through a structured continuum: Zakat serves as a social safety net, Infaq/Sadaqah provides Qardhul Hasan loans to dismantle moneylender dependency, Productive Waqf finances rural tangible assets, and beneficiaries gradually transition into commercial profit-sharing schemes (mudharabah/musyarakah). Furthermore, operational challenges such as murabahah overuse, Shariah accounting limitations (PSAK 109), and agricultural risks are mitigated through a Maqashid Shariah-aligned strategy leveraging digitalization and risk mitigation. This study concludes that KSPPS plays a pivotal role as a dual-intermediary institution balancing profitability and social welfare to transform mustahiq into muzakki, ultimately fostering an inclusive, sovereign, and sustainable rural economic structure.