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This Author published in this journals
All Journal IJBE (Integrated Journal of Business and Economics)
Rizki Ade Setiawan
Sekolah Tinggi Ekonomi Islam SEBI
Humanities Social Sciences

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Shariah Compliance for Islamic micro financing (Exploratory study in BAITUL MAAL WATTAMWIL in Depok City, Indonesia) Rizki Ade Setiawan; Sepky Mardian
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.042 KB) | DOI: 10.33019/ijbe.v5i2.346

Abstract

This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul  Maal Wattamwil (BMT) in the Depok City. The institutional and system approach is used to see the level of supervision carried out. This study uses primary data through interviews with the shariah supervisory board (SSB) and secondary data in the form of regulations issued by the Ministry of Cooperatives and Small and Medium Enterprises and similar research. This study found that the implementation of sharia supervision through an institutional approach or through a system approach still needed to be improved. In the institutional approach, there are still SSB that have not met the expected qualifications and the coaching process that has not yet run optimally, even though the composition, position, dual position and length of service of SSBs are in accordance with established rules and have been independent in carrying out sharia supervision. Whereas in the system approach carried out by the internal audit function, the external auditor and the Ministry of Cooperatives and Small and Medium Enterprises represented by the Dinas Koperasi have not been running optimally.  Keywords:  shariah compliance, shariah supervisory board, baitul maal wattamwil.
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