Problematika kiprah dewan pengawas syari’ah (DPS) di perbankan syari’ah

Nelli, Fitra (2015) Problematika kiprah dewan pengawas syari’ah (DPS) di perbankan syari’ah. Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman, 3 (1). pp. 86-99. ISSN 2356-4628

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Abstract

Sharia Banking Act is the crystallization of the long struggle of the Muslims of
Indonesia in implementing the principles of Shari'ah in muamalah, especially
muamalah maliyah. Realization of Shariah principles in Shariah banking system
should refer to the three fundamental principles, namely: 1) the principle of
fairness, 2) avoid activities that are prohibited shari'ah, and 3) the aspect of
expediency. That the principles of the Shari'ah can be realized well in Sharia
banking, then there must be control by the Shariah Supervisory Board (DPS).
Shariah Supervisory Board (DPS) is an independent body that was placed by the
National Sharia Council (DSN) on the banking and financial institutions
Shari'ah. Gait Sharia Banking Council (DPS) in the realization of the principles
of Shari'ah in Shariah banking can be seen from the role and functions of the
Shariah Supervisory Board in Sharia banking, which provide guidance, ideas,
suggestions and advice to directors Islamic banks on matters pertaining to sharia
aspects and examine, inspect, examine and assess the implementation of the
operational DSN fatwa on Islamic banks.

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