Efektivitas Kinerja Dewan Pengawas Syariah dalam Sharia Compliance Supervision pada Lembaga Keuangan Mikro Syariah

Adhit Riyanto (Prodi Perbankan Syariah UIN Siber Syekh Nurjati Cirebon)
Eef Saefulloh (UIN Siber Syekh Nurjati Cirebon Indonesia)
Alvien Septian Haerisma (UIN Siber Syekh Nurjati Cirebon Indonesia)

Contemporary Islamic Economic and Business Review
Vol. 2 No. 3 (2026): Ekonomi Islam dan Sustainable Economy

This study aims to analyze the effectiveness of the Sharia Supervisory Board (DPS) in maintaining sharia compliance at KSPPS Al-Ishlah Mitra Sejahtera Majalengka Branch. This study uses a qualitative approach with a descriptive research type. Data collection techniques were carried out through observation, interviews, and documentation with informants consisting of the Sharia Supervisory Board, branch managers, and parties involved in the institution's operations. The results show that the performance of the DPS in maintaining sharia compliance has generally been effective. This can be seen from the involvement of the DPS in approving products and contracts, supervising the institution's operations, and providing guidance to management regarding the application of sharia principles. This effectiveness is supported by good coordination between the DPS and management, the competence of DPS members, and the provision of sharia training for employees. However, there are several inhibiting factors, such as the limited presence of the DPS in branches, the uneven understanding of employees regarding sharia contracts, and the low level of public literacy regarding sharia financing.