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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Hukum Ekonomi Syariah
Melisa Agustin Maharani
Universitas Nahdlatul Ulama Sunan Giri Bojonegoro
Economics, Econometrics & Finance Social Sciences

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Peran DPS Dalam Penguatan SOP Dalam Oprasional LKS:Studi Implementasi Dan Pengawasan Eko Arief Cahyono; Melisa Agustin Maharani; Moh. Nur Hidayatulloh; Dilla Nisa’ul Mufida; Afif Zainal Musthofa
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20232

Abstract

This study aims to analyze the role of the Sharia Supervisory Board (Dewan Pengawas Syariah/DPS) in strengthening Standard Operating Procedures (SOPs) within the operational activities of Islamic Financial Institutions (Lembaga Keuangan Syariah/LKS). The research also examines the DPS's implementation of SOP supervision, identifies constraints, and identifies efforts to optimize sharia supervision. The study employs a qualitative research design with a descriptive-analytical approach. Data were collected through literature review and documentation, using various sources, including peer-reviewed journals, books, fatwas issued by the National Sharia Board–Indonesian Council of Ulama (DSN-MUI), regulations from the Financial Services Authority (OJK), the Sharia Banking Law, and other relevant supporting documents. The collected data were then analyzed using descriptive analysis techniques to connect the findings with theories of sharia compliance and sharia governance. The results of the study indicate that the DPS plays a strategic role in strengthening operational SOPs through its functions of monitoring sharia compliance, providing recommendations, evaluating SOPs, supervising the implementation of contracts (akad), and reviewing new products and services. The DPS also contributes to building a culture of sharia compliance and improving the quality of institutional sharia governance. However, the effectiveness of the DPS’s supervision still faces several challenges, including limited human resource competencies, issues related to independence, and insufficient supporting facilities for supervision. Therefore, enhancing competence and professionalism, and strengthening the institutional position of the DPS, are essential steps to optimize sharia supervision in LKS.
The Impact of Ruralization on Regional Tax Revenue and Digital Infrastructure: A Maqashid Syariah Approach Shofa Robbani; Lailatul Nurul Qhotimah; Muntini Indah Sari; Melisa Agustin Maharani; Leni Isdian Nengrum
Jurnal Hukum Ekonomi Syariah Vol. 10 No. 1 (2026): Juni 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/6tkvvz35

Abstract

The main problem in this study is how the phenomenon of ruralization, the movement of people from urban areas to rural areas, affects local government tax revenue and the development of digital infrastructure in rural areas, and how both aspects can be analyzed from the perspective of maqashid syariah. This study aims to analyze the relationship among ruralization, regional fiscal capacity, and rural digital development within the framework of maslahah (benefit). The method used is normative legal research with approaches including statutory (legislative) approach, conceptual approach, and maqashid syariah approach. Secondary data are collected through a literature review of relevant laws and regulations, books, journals, and other pertinent literature, and then analyzed qualitatively using descriptive-analytical methods. The main findings indicate that ruralization has the potential to expand the local tax base as regulated under Law Number 1 of 2022. However, on the other hand, it increases public spending needs for the provision of equitable digital infrastructure across rural areas. From the perspective of maqashid syariah, the development of digital infrastructure contributes to the protection of wealth (hifz al-mal), life (hifz al-nafs), and intellect (hifz al-‘aql). In brief, the conclusion of this study is that regional fiscal policies and rural digital infrastructure development need to be integrated synergistically within the framework of maqashid syariah to realize inclusive, fair, and sustainable welfare in the era of ruralization
Co-Authors Afif Zainal Musthofa Dilla Nisa’ul Mufida Eko Arief Cahyono Lailatul Nurul Qhotimah Leni Isdian Nengrum Moh. Nur Hidayatulloh Muntini Indah Sari Shofa Robbani