Implementation of the Function of the Sharia Supervisory Board in Sharia Banks
Abstract
The aspect of compliance with Sharia principles (Shari'a compliance) is the most important and fundamental aspect that differentiates sharia financial institutions from conventional financial institutions. and to ensure that sharia financial institutions do not deviate and comply with sharia principles in their implementation, a Sharia Supervisory Board was formed. The approach method used is sociological juridical, namely an approach method used in an effort to see and analyze a real legal rule and analyze how a legal rule works in society, in sociological legal research using the main sources of primary data and secondary data in research Law is data obtained from interviews and literature reviews or reviewing various literature or library materials related to problems or research materials which are often called legal materials. Problems are analyzed using legal effectiveness theory and supervision theory. The results of the research show that the Sharia Supervisory Board has played a very important role in carrying out its function as sharia supervisor of Bank Jateng Syariah from its branches and sub-branches, starting from the product inspection stage and contract implementation to the product evaluation stage and contract implementation, but the supervision is carried out by The Sharia Supervisory Board at Bank Jateng Syariah is not optimal because it only carries out indirect supervision and never carries out direct supervision by going to the field to see the actual conditions in the field. Is what is happening in the field in accordance with sharia and the obstacles to the Sharia Supervisory Board in supervising products and contract implementation at Bank Jateng Syariah due to: Members of the Sharia Supervisory Board who hold concurrent positions in several sharia financial institutions at Bank Jateng Syariah only carry out a supervisory system indirectly, the number of DPS members is very minimal, and only focuses on the central Bank Jateng Syariah alone and the quality of human resources of the members of the Sharia Supervisory Board and the sections that assist the Sharia Supervisory Board, many of whom don't really understand sharia economics because they don't come from academia. sharia economics.
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DOI: http://dx.doi.org/10.30659/rlj.3.3.%25p
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