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Peran dan Fungsi Instansi Yang Melakukan Pengawasan dan Audit Terhadap Perbankan Syariah Putri Rahma
Banque Syar'i: Jurnal llmiah Perbankan Syariah Vol. 10 No. 1 (2024): Januari - Juni 2024
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v10i1.10106

Abstract

Bank Indonesia and OJK have a supervisory role over sharia banks. However, specifically Islamic banks are also supervised by the National Sharia Council (DSN) and the Sharia Supervisory Board (DPS). Apart from OJK, DSN and DPS, in this case a sharia auditor is also needed who has the task of ensuring the conformity of financial institutions with sharia principles, as well as checking the fairness of financial reports. This research aims to determine the role and function of agencies that carry out supervision and/or audits of Islamic financial institutions in accordance with applicable regulations in Indonesia. This research uses qualitative methods with a normative juridical approach. The data used is secondary data, data obtained by conducting document studies consisting of statutory regulations, scientific studies and journals, books and news articles. The results of this research are that SKAI, Public Accountants, DPS, OJK, and BPK have different roles and functions, but basically have the same goal, namely ensuring that Sharia Financial Institutions in Indonesia run in accordance with the rules and/or statutory provisions. applies in Indonesia and ensures that Sharia Financial Institutions run in accordance with sharia principles.
Perwalian Anak Yatim dalam Al-Qur’an: Analisis Tafsir Maudhu’i Putri Rahma; Sukiati; Fatimah
Al Fuadiy Jurnal Hukum Keluarga Islam Vol. 8 No. 1 (2026): January-June, Al Fuadiy : Journal of Islamic Family Law (in Press)
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/af.v8i1.1841

Abstract

Guardianship of orphans constitutes a fundamental legal institution within Islamic law, yet existing studies often remain normative and fragmented in their treatment of Qur’anic sources. This article presents a thematic interpretation of Qur’anic legal verses related to orphan guardianship in order to construct a coherent and systematic conceptual framework. Relevant verses dispersed across multiple chapters are examined through a maudhu’i (thematic) approach, taking into account contextual background, inter-verse relations, and the objectives of Islamic law. The analysis reveals that the Qur’an establishes orphan guardianship on the principles of trust (amanah), justice, public welfare, and accountability, with particular emphasis on the protection of property and the gradual development of the child’s legal and economic capacity. The guardian is positioned as a trustee with limited and temporary authority rather than an absolute holder of power. The obligation to transfer property upon the attainment of maturity and sound judgment (rusyd) underscores guardianship as a transitional legal mechanism oriented toward autonomy rather than dependency. These findings demonstrate that orphan guardianship in the Qur’an functions as a structured legal institution grounded in substantive justice, not merely moral exhortation. This article contributes to the field of Qur’anic legal studies by offering a thematic synthesis that is both conceptually rigorous and relevant to contemporary discussions on Islamic family law and child protection.