Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Peran Dewan Pengawas Syariah (DPS) Dalam Penerapan Tata Kelola BPRS: Studi pada PT BPRS XXX di Kabupaten Bogor dan PT BPRS YYY di Kabupaten Cianjur Tahun 2020 & 2021

Umar Abdul Aziz (Universitas Ibn Khaldun Bogor)
Jaih Mubarak (Universitas Ibn Khaldun Bogor)
Hari Susanto (Universitas Ibn Khaldun Bogor)



Article Info

Publish Date
27 Dec 2022

Abstract

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. Keywords: BPRS, DPS, Governance

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and ...