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Journal : Kasaba: Jurnal Ekonomi Islam

PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM PENERAPAN TATA KELOLA BPRS ABDUL AZIZ, UMAR; MUBARAK, JAIH; SUSANTO, HARI
Kasaba Vol 16 No 1 (2023): Kasaba: Jurnal Ekonomi Islam
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

The enforcement of sharia compliance in LKS has not run optimally, even though sharia compliance can affect customer satisfaction. One of the determinants of the success of implementing sharia compliance in LKS is the Sharia Supervisory Board (DPS). This study aims to determine the role of DPS PT. BPRS XXX in Bogor Regency and DPS PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that DPS BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of DPS in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of DPS Governance, both BPRS received good predicate. Recommendations in this study include for DPS in addition to knowing the sciences of fiqh muamalah, DPS also needs to know the ins and outs of the transaction flow in LKS. In addition, DPS also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.
ANALISIS PENGARUH MAQOSID SYARIAH TERHADAP FATWA DSN-MUI TENTANG MUROBAHAH Hanif, Ahmad; Susanto, Hari; Erismen Armen, Rio
Kasaba Vol 15 No 1 (2022): Kasaba: Jurnal Ekonomi Islam
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

The study is intended to review how the implementation of maqosid sharia in fatwa-fatwa DSN-MUI is about murabahah and see how far the application of maqosid sharia’s influence on the fatwa-fatwa DSN-MUI is about murobahah. In implementing maqosid sharia in his fatality DSN MUI does not include the sharia’s intention as specifically but maqosid is found in the sense of the tarjih rules,’ fiqh rules and other ijtihad mechanisms. Maqosid sharia is also very influential in fatwa DSN-MUI, especially in the following consideration: opinion selection (tarjih), looking for even better outcomes by leaving behind majority scholars’ income (jumhur), considering the fatwa dynamics of change, and creating islamic akkad solutions and alternatives, considering the results of an akkadian.
PERSEPSI MAHASISWA EKONOMI SYARIAH TERKAIT TA'DZIR PADA BANK SYARIAH Mush'ab, Muhammad; Mubarok, Jaih; Susanto, Hari
Kasaba Vol 17 No 1 (2024): Kasaba: Jurnal Ekonomi Islam
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

Islamic financial literacy still shows a very minimal number, namely 8.93% according to publications from the Financial Services Authority in 2019 which means that when there are 100 Indonesians, 8 of them have a fairly good literacy towards Islamic finance. So this is the reason why the market share of Islamic banks is low in Indonesia because literacy in Islamic finance is also low. Students as agents of call to advance Islamic finance, it is necessary to have a fairly good literacy, moreover there are many thoughts that are the antithesis of Islamic economic thought that is fatwaed by the DSN-MUI. The institution is an institution recognized by the government in issuing sharia economic fatwas in Indonesia. Therefore, Islamic economics students must have the same perception as what the DSN-MUI fatwa has made. Late fines become a contract that gets a negative stigma in the community because there are thoughts that are contrary to the DSN-MUI fatwa. Therefore, it is important for Islamic economics students to fortify themselves with good literacy in order to have a good perception. STIS Al-Wafa provides good literacy to its students, especially those who have passed semester 5 because they have obtained literacy related to contemporary muamalah fiqh. So that most of them have a good perception of late fees in Islamic banks. Then also as a student, it is also necessary to deepen material about benefits because it can help in understanding a fatwa product that is relevant to its era.