Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified

EFEKTIVITAS KINERJA DEWAN PENGAWAS SYARIAH TERHADAP KEPATUHAN SYARIAH DI BMT (STUDI KASUS PADA BMT AMYRA PONPES AL-AMANAH AL-GONTORY)

Umiyati (Unknown)
Haqila Azzikri, Muhammad (Unknown)
Aziz, Abdul (Unknown)



Article Info

Publish Date
27 Jul 2026

Abstract

This study examines the effectiveness of the Sharia Supervisory Board (SSB/DPS) performance in ensuring sharia compliance at Baitul Maal wa Tamwil (BMT) AMYRA Ponpes Al-Amanah Al-Gontory. Employing a qualitative descriptive approach, primary data were gathered through semi-structured interviews with DPS members, management staff, and BMT members, while secondary data were derived from academic journals and institutional documents. The analytical framework integrates six DPS supervisory assessment indicators adapted from prior literature: integrity, competence, financial reputation, duties and obligations, product supervision based on sharia principles, and concurrent positions. The findings demonstrate that DPS at BMT Syahida performs a strategic supervisory function through periodic audits, akad verification, and product review mechanisms aligned with DSN-MUI fatwas. Nevertheless, challenges persist, particularly concerning limited human resource capacity within DPS and low sharia literacy among management and members. This study addresses a gap in the existing literature by focusing on a university-based Islamic microfinance institution, offering academic contributions to sharia governance research and practical recommendations for improving DPS performance.

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Journal Info

Abbrev

pendas

Publisher

Subject

Other

Description

Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education ...