Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 12, No 2 (2024)

Persepsi Pengelola dan Nasabah Terhadap Implementasi Kepatuhan Syariah pada BMT Muamalah Mandiri Depok

Sarah, Siti (Unknown)
Firman, Muhammad Asmeldi (Unknown)



Article Info

Publish Date
31 Oct 2024

Abstract

This research aims to reveal the perceptions of managers and customers regarding the implementation of sharia compliance. The object of this research is the Sharia Savings and Loans and Financing Cooperative BMT Muamalah Mandiri Depok. This research uses qualitative descriptive analysis with interview. The results of the research show that through six indicators for assessing the supervision of the sharia supervisory board, namely integrity, competence, financial reputation, duties and obligations, product supervision based on sharia principles, and concurrent positions are in accordance with sharia principles. However, there are obstacles in the supervision process, because the management and customers have minimal knowledge of sharia. Therefore, sharia education is needed from the sharia supervisory board. Riset ini bertujuan untuk mengungkapkan persepsi manajer dan nasabah terhadap penerapan kepatuhan syariah. Objek penelitian ini adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Muamalah Mandiri Depok. Penelitian ini menggunakan analisis deskriptif kualitatif dengan wawancara. Hasil penelitian menunjukkan bahwa melalui enam indikator penilaian pengawasan dewan pengawas syariah yaitu integritas, kompetensi, reputasi keuangan, tugas dan kewajiban, pengawasan produk berdasarkan prinsip syariah, dan rangkap jabatan sudah sesuai dengan prinsip syariah. Namun, terdapat kendala dalam proses pengawasan, karena pengelola dan nasabah yang minim pengetahuan syariah. Sehingga, perlu edukasi syariah dari dewan pengawas syariah.

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Journal Info

Abbrev

jaki

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...