The results of the study indicate that the importance of the task of the sharia supervisory board in supervising financial activities in non-bank Islamic financial institutions is found in the Baitul Tanwim Muhammadiyah institution, this is reinforced by a mandatory and mandatory Islamic supervisory board that exists in every BMT/BTM institution. determined by the National Supervisory Board. Not everyone can become a sharia supervisory board, but there are qualifications that are put forward by someone to be able to become a sharia supervisory board, one of which is to have a DPS certificate which not many people have that certificate. The suitability of the supervisory board determines the progress that an institution will face.
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