THE EVOLUTION OF THE DUTIES AND FUNCTIONS OF THE SHARIA SUPERVISORY BOARD IN ISLAMIC BANKING IN INDONESIA

Authors

  • Rully Trihantana Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Sahid Bogor
  • Susi Melinasari Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Sahid Bogor
  • Embun Mulyati Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Sahid Bogor

DOI:

https://doi.org/10.56406/sahidbankingjournal.v5i1.271

Keywords:

Sharia Supervisory Board; Syariah banking

Abstract

Development of Duties and Functions of the Sharia Supervisory Board in Sharia Banking. The purpose of writing is to find out how the duties and functions of the sharia supervisory board have developed. In this research, the author uses a qualitative descriptive approach. Descriptive qualitative is a type of research that describes existing phenomena or realities, both natural and human engineering, by utilizing qualitative data and explaining it descriptively. This qualitative approach aims to find out how the duties and functions of the sharia supervisory board have developed in sharia banking in Indonesia. Meanwhile, the data source used is a secondary data source. The author obtained data from data that has been published in scientific articles on the internet. The DPS's task is to discuss problems and business transactions that are presented to it and determine whether the transactions or problems are in accordance or not in accordance with Islamic law. In practice, direct supervision is a daily activity for DPS in carrying out its duties. In making proposals for institutions and product developments, they are compiled into work reports. The results of work reports are compiled and submitted to the National Sharia Council (DSN) every six months. So throughout the year, DPS sends reports at least twice. The duties and functions of the Sharia Supervisory Board are to supervise activities in sharia financial institutions so that they do not deviate from sharia principles, as well as providing advice on the implementation of transactions that occur in sharia financial institutions so that they remain on track with sharia principles. The implementation of DPS duties and functions is still in progress and there are many weaknesses.

References

Aziz, F. (2017). Analisis Kinerja Dewan Pengawas Syariah dalam Mengawasi Bank Syariah (Studi: Bank Sulselbar Syariah Ratulangi Makassar) Universitas Islam Negeri Allaudin Makasar]. https://repositori.uin- alauddin.ac.id/8206/1/FADHILAH AZIS_.pdf.

Bareksa. (2023). Perbankan. Bareksa.

Barus, U. M., & Erwanda, A. D. (n.d.). Peran Otoritas Jasa Keuangan (OJK), dan Dewan Pengawas Syariah (DPS) Dalam Pengawasan Akad Pembiayaan Pada Perbankan SyariahYang Mengandung Klausula Eksonerasi.

Ilyas, Rahmat. (2021). Peran Dewan Pengawas Syariah dalam Perbankan Syariah. JPS (Jurnal Perbankan Syariah), 2.

Jatim, M. (n.d.). Tugas dan Fungsi Dewan Pengawas Syariah pada Perbankan Syariah (dalam Meneliti Bentuk-Bentuk Akad). Mahkamah Agung Republik Indonesia Direktorat Jenderal Keadilan Agama. https://badilag.mahkamahagung.go.id/a rtikel/publikasi/artikel/tugas-dan- fungsi-dewan-pengawas-syariah-dps- pada-perbankan-syariah-oleh-moh- jatim-sag-mhi-101.

Laras, A. (2023). Pangsa Pasar Bank Syariah Stagnan, Daya Saing Jadi Ganjalan. FINANSIAL.

Muhammadiyah, R. (2020). Akad (Transaksi) dalam Islam. Muhammadiyyah Cahaya Islam Berkemajuan.

Otoritas Jasa Keuangan (n.d.). Akad-akad Dalam Transaksi Perbankan Syariah. OJK SIKAPI. https://ojk.go.id/id/kanal/syariah/tentang syariah/pages/akad-PBS.Aspx.

Otoritas Jasa Keaungan (2023). Masalah SDM di Bank Syariah Masih akan Selalu Menghantui Keberadaan Bank Syariah. OJK. https://www.ojk.go.id/ojk-institute/id/news/read/1165/masalah- sdm-di-bank-syariah-masih-akan- selalu-menghantui-keberadaan-bank- syariah.

Perdana, A. (2023). Tugas dan Fungsi Dewan Pengawas Syariah. Glints.

Taqiyya, S. A. (n.d.). Aturan Honorarium Untuk Dewan Pengawas Syariah. Hukumonline.Com. https://www.hukumonline.com/klinik/a/aturan-honorarium-untuk-dewan- pengawas-syariah-lt5d8dbbd1e85e8/

Published

2025-10-30

How to Cite

Trihantana, R., Melinasari, S. ., & Mulyati, E. . (2025). THE EVOLUTION OF THE DUTIES AND FUNCTIONS OF THE SHARIA SUPERVISORY BOARD IN ISLAMIC BANKING IN INDONESIA. SAHID BANKING JOURNAL, 5(1), 91–101. https://doi.org/10.56406/sahidbankingjournal.v5i1.271

Issue

Section

BIBLIOGRAPHY

Most read articles by the same author(s)

<< < 1 2 3 4 5 > >>