Analisis Kinerja Dewan Pengawas Syariah dalam Mengawasi Bank Syariah

Abstract

This research is motivated by the performance of the Sharia Supervisory Board (DPS) in overseeing Sharia Banks, due to the large number of branches and cash offices owned by Islamic banks, while the number of DPS in overseeing Islamic Banks is very limited.
 The results of the function of supervising products had been carried out well. Supervision of published product practices, DPS supervises from the initial product being published until the product is operational, such as making an opinion until the product is implemented. While the effectiveness is fairly effective, because DPS is consistent in maintaining sharia compliance and the established rules are supported by an area of supervision that can still be reached because it only has 2 branch offices and 10 cash offices. Nevertheless, DPS in BPRS Bumi Rinjani Kepanjen still has weaknesses. This weakness is essentially not in violation of existing regulations. It's just an important note that existence still needs to be improved, and developed.
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 Penelitian ini dilatarbelakangi oleh kinerja Dewan Pengawas Syariah (DPS) dalam mengawasi Bank Syariah, dikarenakan banyaknya cabang dan kantor kas yang dimiliki oleh bank syariah, sedangkan jumlah DPS dalam mengawasi Bank Syariah sangat terbatas.Hasil fungsi pengawasan produk telah terlaksana dengan baik. Pengawasan praktik produk yang dipublikasikan, DPS mengawasi dari produk awal diterbitkan hingga produk beroperasi, seperti membuat opini hingga produk diimplementasikan. Sedangkan efektifitasnya terbilang efektif, karena DPS konsisten dalam menjaga kepatuhan syariah dan aturan yang ditetapkan didukung dengan wilayah pengawasan yang masih bisa dijangkau karena hanya memiliki 2 kantor cabang dan 10 kantor kas. Meski demikian, DPS di BPRS Bumi Rinjani Kepanjen masih memiliki kelemahan. Kelemahan ini pada dasarnya tidak melanggar regulasi yang ada. Itu hanya catatan penting bahwa eksistensi masih perlu ditingkatkan, dan dikembangkan.

Operational Risk Control Strategy in Sharia Cooperatives

“…This involves a deep understanding of sharia principles and their application in the context of risk control. Cooperatives also need to involve a sharia board that can provide guidance and assessment regarding sharia compliance in risk control strategies (Ana Nurwakhidah, 2020).…”

“…Violations of laws and regulations can have serious impacts on cooperatives, such as legal sanctions or cancellation of business permits. Apart from that, failure to comply with sharia principles can also damage the cooperative's reputation and members' trust (Ana Nurwakhidah, 2020). The risk of legal disputes can also arise in various operational aspects, such as contracts, insurance claims, or disputes with members or other related parties.…”