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Implementasi Prinsip Hukum Islam dan Mekanisme Pengawasan terhadap Kepatuhan Syariah pada Lembaga Keuangan Syariah Anas Anas; Abd. Rahim
ALSYS Vol 6 No 2 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v6i2.9004

Abstract

Although the implementation of Islamic legal principles in the practice of Islamic financial institutions (LKS) has attracted scholarly attention, studies that specifically link supervisory mechanisms, particularly the role of the Sharia Supervisory Board (Dewan Pengawas Syariah, DPS) to substantive sharia compliance in the context of limited customer sharia literacy and strong business-oriented pressures remain scarce. This study aims to analyze the implementation of Islamic legal principles and supervisory mechanisms in relation to sharia compliance in LKS. It adopts a qualitative approach with a field research design, involving key informants comprising LKS managers, DPS members, and customers selected through purposive sampling. Data were collected through in-depth interviews, observations, and document studies, and were analyzed through data reduction, data display, and conclusion drawing, using source and method triangulation to ensure the validity of the findings. The results show that the principles of justice, transparency, and the prohibition of riba are implemented through the use of sharia contracts (akad-akad syariah), transparent disclosure of information regarding services and fees, and internal supervisory mechanisms that involve the DPS in document review, product compliance evaluation, and the provision of corrective recommendations. However, sharia compliance has not yet become substantively robust, as it is constrained by limited Islamic economic literacy among some customers and by business orientation pressures that tend to steer compliance toward formal administrative fulfilment. This study contributes to the development of the concept of sharia compliance from the perspective of fikih muamalah and sharia supervisory governance, and deepens understanding of the dynamics of applying Islamic legal values in LKS. The findings underscore the importance of strengthening sharia literacy, enhancing the capacity and independence of DPS, and ensuring consistent sharia compliance audits, while recommending that LKS managers and regulators/stakeholders reinforce customer education, standardize supervisory practices, and mitigate commercial pressures so that they align with the objectives of maslahah (public benefit).
Inovasi Pembelajaran Pendidikan Agama Islam dalam Menanamkan Prinsip Ekonomi Syariah di Era Digitalisasi Al Bazzar; Anas Anas; M. Rafid Marwal
ALSYS Vol 6 No 3 (2026): MEI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v6i3.9795

Abstract

Although innovations in Islamic Religious Education (PAI) learning and the development of Islamic economics in the era of digitalization have been widely discussed, studies that specifically examine the integration of digital-based PAI learning in instilling Islamic economic principles contextually and applicatively remain limited. This study aimed to analyze and describe PAI learning innovations in instilling Islamic economic principles in the era of digitalization. This study used a qualitative approach with a case study design, involving 30 participants consisting of 2 PAI teachers and 28 senior high school students selected through purposive sampling. Data were collected through in-depth interviews, observation, documentation, and questionnaires as supporting data, and were then analyzed using thematic analysis through the stages of data reduction, data presentation, and conclusion drawing. The results showed that digital-based learning innovations contributed to improving students’ understanding of Islamic economic concepts, as reflected in their critical thinking skills, active engagement in learning, and strengthening of religious attitudes such as honesty and responsibility. The use of digital media, Islamic transaction simulations, and a problem-based approach also supported the internalization of Islamic economic values in a more contextual and applicative manner. These findings contribute to the development of constructivist theory and digital literacy in PAI learning, while also broadening understanding of technology integration in value-based education. The conclusion of this study confirms the importance of digital-based learning innovation as a strategy for shaping students’ understanding and character in Islamic economics, as well as encouraging teachers and educational institutions to integrate technology systematically into the learning process.