STRATEGI MENGOPTIMALKAN PERAN DPS DALAM PENEGAKAN PRINSIP SYARIAH DI LEMBAGA KEUANGAN SYARIAH
Upaya Menjaga Sharia Compliance
Abstract
Islamic Financial Institutions are financial institutions whose operations are based on sharia principles. The business that is run must not have prohibited elements in its financial transactions such as riba, maysir and gharar. The presence of a Sharia economic fatwa issued by DSN-MUI becomes a guideline for LKS in formulating its financial products to be in accordance with sharia contracts. To maintain the implementation of sharia principles in LKS, there is a Sharia Supervisory Board as a representation of DSN-MUI whose position acts as a sharia compliance supervisor who is in charge of maintaining conformity between the DSN-MUI fatwa and the practice of financial products in LKS. The study in this paper aims to analyze the existence of DPS in LKS and then try to formulate strategies to optimize the role of DPS in controlling shariah compliance. The existence of DPS in LKS has a very important position in controlling shariah compliance and strategies that can be carried out in optimizing its role such as socializing about the role of DPS actively so that there is no more confusion about how the role of DPS, the selection of DPS which must prioritize capabilities (mastering contemporary Islamic economics and finance and fiqh muamalah) rather than just figuration, Furthermore, strengthening the position of DPS in order to have independence so that it is safe from potential intervention in the implementation of its duties.
Downloads
References
AAgustianto. “Dewan Pengawas Syariah Dan Manajemen Risiko Bank Syariah - dakwatuna.com.” Diakses 10 April 2021. https://www.dakwatuna.com/2014/08/22/56114/dewan-pengawas-syariah-dan-manajemen-risiko-bank-syariah/#axzz6rcQSDIBU.
Ahmad, Shodikin. “Pengaruh Kinerja Dewan Pengawas Syariah Terhadap Manajemen Resiko Bank Pembiayaan Rakyat Syariah (Studi Pada PT BPRS Bandar Lampung Periode 2014-2018).” Skripsi, UIN Raden Intan Lampung, 2022.
Amiruddin, Muhammad Majdy. “Imposisi Fatwa Terhadap Regulasi Perbankan Syariah:” Bilancia: Jurnal Studi Ilmu Syariah Dan Hukum 12, no. 1 (29 Juni 2018): 49–78. https://doi.org/10.24239/blc.v12i1.334.
Direktorat Perbankan Syariah Bank Indonesia, “Peran & Fungsi DSN dan DPS”, disampaikan pada Pelatihan Dasar Perbankan Syariah Bank Syariah Mandiri (Jatiluhur, 3 Desember 2004).
Faozan, Akhmad. “Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Syariah.” el-Jizya : Jurnal Ekonomi Islam 2, no. 1 (1 Juni 2014): 23–40. https://doi.org/10.24090/ej.v2i1.2014.pp23-40.
Gagarin, Gary. “Optimalisasi Peran Dewan Pengawas Syariah (DPS) Pada Perusahaan Asuransi Syariah Di Indonesia.” Istinbath: Jurnal Hukum 14, no. 2 (2017): 170–86.
Hidayatullah, Muhammad Syarif. Perbankan Syariah: Pengenalan Fundamental dan Pengembangan Kontemporer. Banjarbaru: Dreamedia, 2017.
Manan, Abdul, Fauzi Yusuf Hasibuan, dan Ramlani Lina Sinaulan. “Peluang dan Tantangan Pengelolaan Perbankan Syariah serta Urgensi Keberadaan Dewan Pengawas Syariah di Indonesia.” Pakuan Law Review 8, no. 1 (2022): 309–30.
Mardian, Sepky, Aulia Putri Oktaviani Justri, Nida Faradila, Nur Hidayah Fitriani, Ufairoh Muti’ah, dan Zakia Mardhotillah. “Bagaimana Dewan Pengawas Syariah Melakukan Pengawasan Operasional Bank?” Banque Syar’i : Jurnal Llmiah Perbankan Syariah 6, no. 1 (30 Juni 2020): 31–56. https://doi.org/10.32678/bs.v6i1.2429.
Muhammad. Audit & Pengawasan Syariah pada Bank Syariah: Catatan Pengalaman. Yogyakarta: UII Press, 2011.
Nurhasanah, Neneng. “Optimalisasi Peran Dewan Pengawas Syari’ah (Dps) Di Lembaga Keuangan Syari’ah.” Syiar Hukum : Jurnal Ilmu Hukum 13, no. 3 (2011): 218–32. https://doi.org/10.29313/sh.v13i3.661.
Rif’an, Akhmad Arif. “Analisis Profile Dan Kinerja Dewan Pengawas Syariah (DPS) Pada Koperasi Simpan Pinjam Dan Pembiayaan Syariah (KSPPS) Di Daerah Istimewa Yogyakarta.” Jurnal Syari’ah 6, no. 1 (2018).
Umam, Khotibul. “Urgensi Standarisasi Dewan Pengawas Syariah dalam Meningkatkan Kualitas Audit Kepatuhan Syariah.” Panggung Hukum: Jurnal Perhimpunan Mahasiswa Hukum Indonesia 1, no. 2 (2015).
1.png)
1.png)
