PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM PENERAPAN SHARIAH COMPLIANCE PADA BAITUL MAAL WA TAMWIL (BMT) DI KOTA PURWOKERTO
DOI:
https://doi.org/10.24090/jpa.v16i1.2015.pp143-157Keywords:
Sharia Supervisory Board (DPS), Shariah Compliance, BMTAbstract
Abstract: The results of this study indicate that: (1) DPS DPS at BMT-BMT in Purwokerto yet fully run seven role in BMT. They've run four roles that include directing, reviewing, supporting and playing. Three other role includes supervising, marketing, and mediating has not been implemented by the DPS of BMT-BMT in Purwokerto, (2) BMT-BMT in Purwokerto yet fully apply the shariah compliance. Of the six elements contained in the shariah compliance, BMT-BMT only applicate two elements, namely the conduct of halal profit business activities and trustful in paying and managing zakat and sadagah donation. Four other elements that have not been applied, that is, free of usury, gharar, gambling and trustworthy in operation; and (3) Constraints faced by DPS in their role as a watchdog of shariah compliance in BMT-BMT in Purwokerto are: (a) DPS's lacking knowledge about banking operations; and (b) DPS tend to occupied by their original jot. Keywords: Sharia Supervisory Board (DPS), Shariah Compliance, BMTReferences
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Antonio, M. Syafi’i. 2001. Bank Syariah dari Teori ke Praktik. Jakarta: Gema Insani.
Arifin, Zainul. 2005. Dasar-Dasar Manajemen Bank Syariah. Cet. III. Jakarta: Pustaka Alvabet.
Arthur S. Reber & Emily S Reber. 2010. Kamus Psikologi. terj. Yudi, Santoso. Cet I. Yogyakarta: Pustaka Pelajar.
Besar, Haji dan Azrin, Mohd Hairul dkk, The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia,dalam www.bizresearchpapers.com.
Chapra, M. Umer dan Ahmed, Habib. 2002. Islamic Governance In Islamic Financial Institutions. Jeddah: Islamic Research dan Islamic Institute (IRTI), Islamic Development Bank (IDB).
Chapra, M. Umer and Khan, Tariqullah. 2000. Regulation And Supervision Of Islamic Bank. Jeddah: Islamic Research And Training Institute (IRTI), Islamic Development Bank (IDB).
Dewan Syariah Nasnional (DSN) Majelis Ulama Indonesia. 2006. Himpunan Fatwa Dewan Syari'ah Nasional. Ed. III. Jakarta.
Echolak, Jhon M. dan Shadily, Hassan. 2005. Kamus Inggeris Indonesia. cet. XXVI. Jakarta: Gramedia Pustaka Utama.
Faozan, Akhmad. 2012. Implementasi Good Corporate Governance Pada Dewan Pengawas Syariah Di Bank Pembiayaan Rakyat Syariah Di Wilayah Eks Karesidenan Banyumas. Laporan Penelitian tidak diterbitkan pada Pusat Penelitian dan Pengabdian pada Masyarakat, Sekolah Tinggi Agama Islam Negeri (STAN) Purwokerto.
Grais, Wafik and Pellegrini, Matteo, Corporate Governance and Shariah Compliance in Institutions Offering Islamic Financial Services, Policy Research Working Paper World Bank, 2006 dalam www.econ.worldbank.org.
Keputusan Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia (MUI) No. 02/2000 Tentang Pedoman Rumah Tangga Dewan Syari'ah Nasional.
Keputusan DSN MUI No: 02/2000 tentang Pedoman Rumah Tangga DSN MUI.
Keputusan DSN MUI No: 03/2000 tentang Petunjuk Pelaksanaan Penetapan Anggota DPS Pada LKS.
Keputusan DSN MUI No: 01/2000 tentang Pedoman Dasar DSN MUI.
‘Osman, Ismah et. al, “Customers Satisfaction in Malaysian Islamic Bankingâ€, Journal of Economics and Finance Vol.I No.1 February, 2009.
Othman, Abdulqawi & Owen, Lynn, “Adopting And Measuring Customer Service Quality (SQ) in Islamic Banks: A Case Study in Kuwait Finance House, International Journal Of Islamic Financial Services Vol. 3. No. 1, 2001.
Peraturan Menteri Negara Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor : 35.2/Per/M.KUKM/X/2007.
Rivai, Veithzal dkk. 2007. Bank and Financial Institution Management Conventional & Sharia System. Jakarta: PT RajaGrafindo Persada.
Sudarsono, Heri. 2007. Bank dan Lembaga Keuangan Syariah Deskripsi dan Ilustrasi. Yogyakarta: Ekonosia.
Surat Edaran Bank Indonesian (SEBI) No. 8/9/DPbS/2006 Kepada Semua Bank yang Melaksanakan Kegiatan Usaha Berdasarkan Prinsip Syariah di Indonesia Perihal Pedoman Pengawasan Syariah dan Tata Cara Pelaporan hasil Pengawasan Bagi Dewan Pengawas Syariah Bab II tentang Dewan Pengawas Syariah.
Tangkilisan, Hessel Nogi S, Manajemen Keuangan Bagi Analisis Kredit Perbankan Mengelola Kredit Berbasis Good Corporate Governance, Yogyakarta: Balairung & Co, 2003.
Tim Penyusun Kamus Pusat Bahasa. ed. III. cet. IV. Kamus Besar Bahasa Indonesia. Jakarta: Balai Pustaka.
Undang-Undang No. 10/1998 tentang Perubahan Atas Undang-Undang No. 7/1992 Tentang Perbankan.
Undang-Undang No. 21 Tahun 2008 tentang Perbankan Syariah.
Wardayati, Siti Maria, “Implikasi Shariah Governance Terhadap Reputasi Dan Kepercayaan Bank Syariahâ€, dalam Jurnal Walisongo Vol. 19 No. 1 Tahun 2011.
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Published
2015-04-10
How to Cite
Faozan, A. (2015). PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM PENERAPAN SHARIAH COMPLIANCE PADA BAITUL MAAL WA TAMWIL (BMT) DI KOTA PURWOKERTO. Jurnal Penelitian Agama, 16(1), 143–157. https://doi.org/10.24090/jpa.v16i1.2015.pp143-157
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