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All Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Jaih Mubarok
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peran Dewan Pengawas Syariah dalam Penerapan Tata Kelola Bank Pembiayaan Rakyat Syariah Umar Abdul Aziz; Jaih Mubarok; Hari Susanto
Jurnal Akuntansi dan Keuangan Islam Vol 10, No 2, Oktober (2022)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v10i2.342

Abstract

This study aims to determine the role of Shariah Supervisory Board (SSB) PT. BPRS XXX in Bogor Regency and SSB 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 SSB 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 SSB 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 SSB Governance, both BPRS received good predicate. Recommendations in this study include for SSB in addition to knowing the sciences of fiqh muamalah, SSB also needs to know the ins and outs of the transaction flow in Islamic Financial Institution (IFI). In addition, SSB also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined.Penelitian ini bertujuan untuk mengetahui peran Dewan Pengawas Syariah (DPS) PT. BPRS XXX di Kabupaten Bogor dan DPS PT. BPRS YYY di Kabupaten Cianjur dalam melaksanakan tata kelola BPRS POJK Nomor 24/POJK.03/2018. Jenis penelitian ini adalah penelitian lapangan dengan pendekatan kualitatif. Hasil dari penelitian ini adalah DPS BPRS XXX dan BPRS YYY telah menjalankan perannya dengan baik walaupun terdapat beberapa tugas yang tidak sesuai dengan ketentuan OJK, seperti menyebutkan alasan pengambilan sampel, tidak menjelaskan rangkap jabatan dan remunerasi dalam rinci dalam laporan tata kelola. Dari hasil penilaian peran DPS di kedua BPRS tersebut, BPRS XXX sedikit lebih unggul dari BPRS YYY karena BPRS YYY memiliki satu transaksi yang tidak sesuai syariah. Dalam Skala Pelaksanaan Tata Kelola DPS, kedua BPRS mendapatkan predikat baik. Rekomendasi dalam penelitian ini antara lain bagi DPS selain mengetahui ilmu fiqh muamalah, DPS juga perlu mengetahui seluk beluk alur transaksi di Lembaga Keuangan Syariah (LKS). Selain itu, DPS juga perlu mengetahui statistik agar pemeriksaan dokumen secara sampling lebih akurat dan mewakili dokumen lain yang tidak diperiksa.
Peran Badan Wakaf Indonesia dalam Mengembangkan Wakaf Ditinjau Dari Segi Maqashid Syariah Faqih Hamdani Hafizh; Jaih Mubarok; Hari Susanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5682

Abstract

Until nowadays, waqf got attention from the government to develop in many ways of innovations. However, the enactment becoming main subject of waqf in law number 41/2004 has not been changed from twenty years ago covering the regulations of waqf in Indonesia. Many of economists having outlook amendment for this law in waqf. This research was held to assess the government role in developing waqf proccess, specifically Indonesian Waqf Board (BWI) as an independent institution authorized by the government to developing waqf in 2019-2023 period from “maqâshid sharia” point of view. This research used to the qualitative and descriptive method with library studies which used primary sources from laws of the Indonesia in waqf and laws that regulated BWI. The secondary sources taken from islamic classic books written by Ulama long time ago, results of seminars, journals, official reports, credible situs web, and result of interview with two members of BWI. The result of research appeared that the government as the authority and specifically BWI are being an important element in developing waqf which reach in “ad-dharuriyât” level in “maqâshid sharia”, and in common, the realisation BWI has been playing the role very well to develop waqf with various innovations.
Co-Authors Faqih Hamdani Hafizh Hari Susanto Umar Abdul Aziz