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All Journal Jurnal Ilmiah Wahana Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar Akuntansi : Jurnal Akuntansi Integratif Dwija Inspira: Jurnal Pendidikan Multi Perspektif ITQAN: Journal of Islamic Economics, Management, and Finance Jurnal Abdikarya Pembangunan RESLAJ: Religion Education Social Laa Roiba Journal JPS (Jurnal Perbankan Syariah)
Umiyati
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Religion Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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EFEKTIVITAS KINERJA DEWAN PENGAWAS SYARIAH TERHADAP KEPATUHAN SYARIAH DI BMT (STUDI KASUS PADA BMT AMYRA PONPES AL-AMANAH AL-GONTORY) Umiyati; Haqila Azzikri, Muhammad; Aziz, Abdul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59190

Abstract

This study examines the effectiveness of the Sharia Supervisory Board (SSB/DPS) performance in ensuring sharia compliance at Baitul Maal wa Tamwil (BMT) AMYRA Ponpes Al-Amanah Al-Gontory. Employing a qualitative descriptive approach, primary data were gathered through semi-structured interviews with DPS members, management staff, and BMT members, while secondary data were derived from academic journals and institutional documents. The analytical framework integrates six DPS supervisory assessment indicators adapted from prior literature: integrity, competence, financial reputation, duties and obligations, product supervision based on sharia principles, and concurrent positions. The findings demonstrate that DPS at BMT Syahida performs a strategic supervisory function through periodic audits, akad verification, and product review mechanisms aligned with DSN-MUI fatwas. Nevertheless, challenges persist, particularly concerning limited human resource capacity within DPS and low sharia literacy among management and members. This study addresses a gap in the existing literature by focusing on a university-based Islamic microfinance institution, offering academic contributions to sharia governance research and practical recommendations for improving DPS performance.
Co-Authors Abdul Aziz Abdul Lathif Sasmito Aji Wibowo Asep Sujana Asep Supriatna, Asep Azizunnissak Hidayati Wahyuna Chaira Saidah Dede Hermawan Dwi Irianti Haningdiyah Ernawati Ghina Azizah, Jihan Haqila Azzikri, Muhammad Heri Sujiyanto Lintang Asmaul Iman Theo Muhamad Nadratuzzaman Hosen Muhammad Fadlillah Muhibuddin Mustafa Kamal Obrian, Dea Diva Qizam, Ibnu Riza Eko Suswanto SITI FATIMAH Widiyawati, Iin Zahiranita, Delia Putri