Adhit Riyanto
Prodi Perbankan Syariah UIN Siber Syekh Nurjati Cirebon

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Efektivitas Kinerja Dewan Pengawas Syariah dalam Sharia Compliance Supervision pada Lembaga Keuangan Mikro Syariah Adhit Riyanto; Eef Saefulloh; Alvien Septian Haerisma
CIEBER: Contemporary Islamic Economic and Business Review Vol. 2 No. 3 (2026): Ekonomi Islam dan Sustainable Economy
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v2i3.39

Abstract

This study aims to analyze the effectiveness of the Sharia Supervisory Board (DPS) in maintaining sharia compliance at KSPPS Al-Ishlah Mitra Sejahtera Majalengka Branch. This study uses a qualitative approach with a descriptive research type. Data collection techniques were carried out through observation, interviews, and documentation with informants consisting of the Sharia Supervisory Board, branch managers, and parties involved in the institution's operations. The results show that the performance of the DPS in maintaining sharia compliance has generally been effective. This can be seen from the involvement of the DPS in approving products and contracts, supervising the institution's operations, and providing guidance to management regarding the application of sharia principles. This effectiveness is supported by good coordination between the DPS and management, the competence of DPS members, and the provision of sharia training for employees. However, there are several inhibiting factors, such as the limited presence of the DPS in branches, the uneven understanding of employees regarding sharia contracts, and the low level of public literacy regarding sharia financing.