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Abstract
The fact that it is obliged to Sharia Supervision Board (DPS) in every Sharia Bank Financial Industry (IKBS) and non-bank financial industry (IKNBS) to abide by sharia conditions has made sharia supervision inseparable from sharia compliance. Such thing can be seen from several regulations issued by DPS-MUI which become a reference for IKBS and IKNBS in running their activities in the sector of sharia finance. This research focuses on the regulations issued by DSN-MUI and their implementation regarding IKBS IKNBS, as well as DPS as the one having the authority to supervise every sharia-based finance industry. This was a normative research, which searches for data in the form of books and other written data which have correlation with the research object by using descriptive-analytic approach. The findings show that DPS as the one having the authority to supervise sharia compliance, has responsibility as stated by a strict legal system. The existence of DPS really determines the establishment of sharia compliance, which becomes the main unsure in the existence and continuity of syariah financial industry.
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References
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References
Didin Hafidhuddin and Hendri Tanjung, Manajemen Syariah dalam Praktik, Gema Insani Press, Jakarta, 2003.
Accounting And Auditing Organization for Islamic Financial Institutions (AAOIFI) No. 2, on Sharia Review, 2002.
Antonio, Muhammad Syafi’i, Bank Syariah dari Teori ke Praktik, Gema Insani, Jakarta, 2009.
Fatwa DSN-MUI, http://mui.or.id/produk-mui/fatwa-mui/fatwa-dsn-mui, diakses tanggal 20 Desember 2015.
Islamic Financial Services Board (IFSB), Guiding Principles On Corporate Governance For Institutions Offering Only Islamic Financial Services (Excluding Islamic Insurance (Takaful) Institutions And Islamic Mutual Funds), Guiding Principles 11, 2006.
Ilhami, Haniah, “Pertanggungjawaban Dewan Pengawas Syariah Sebagai Otoritas Pengawas Kepatuhan Syariah Bagi Bank Syariahâ€, Mimbar Hukum, Vol. 21, No. 3, Oktober 2009.
Noman, Abdullah M., “Imperatives of Financial Innovations For Islamic Banksâ€, International Journal of Islamic Financial Services, Vol. 3, 2003.
Peraturan Bank Indonesia, http://www.bi.go.id/id/peraturan/perbankan/ Default.aspx, diakses tanggal 20 Desember 2015.
Peraturan OJK, http://www.ojk.go.id/id/regulasi/otoritas-jasa-keuangan/ peraturan-ojk/Default.aspx, diakses tanggal 20 Desember 2015.
R. Serfianto dkk., Buku Pintar Investasi dan Gadai Emas, Gramedia Pustaka Utama, Jakarta, 2013.
Rizal Yahya dkk., Akuntansi Perbankan Syariah Teori dan Praktik Kontemporer, Salemba Empat, Jakarta, 2009.
Rasyid, Abdul, Perusahaan Modal Ventura Syariah, http://business-law.binus.ac.id/2016/01/30/perusahaan-modal-ventura/
Setiawan, Aziz Budi, “Perbankan Syariah: Challenges Dan Opportunity Untuk Pengembangan Di Indonesiaâ€, Jurnal Kordinat, Vol. VIII: 1, April 2006.
Soemitra, Andri, Bank dan Lembaga Keuangan Syariah, Kencana, Jakarta, 2009.
Sunaryo, Hukum Lembaga Pembiayaan, Sinar Grafika, Jakarta, 2009.
Sutedi, Adrian, Pasar Modal Syariah Sarana Investasi Keuangan Berdasarkan Perinsip Syariah, Sinargrafika, Jakarta, 2011.
Triyanta,, Agus “Implementasi Kepatuhan Syariah Dalam Perbankan Islam (Syariah): Studi Perbandingan Antara Malaysia dan Indonesiaâ€, Jurnal Hukum Ius Quia Iustum, Edisi Khusus Vol. 16 No. 4, Oktober, 2009.
Umam, Khaerul, Manajemen Perbankan Syariah, Pustaka Setia, Bandung, 2013.
Umam, Khotibul, “Urgensi Standarisasi Dewan Pengawas Syariah dalam Meningkatkan Kualitas Audit Kepatuhan Syariahâ€, Panggung Hukum, Vol. 1, No. 2, Juni 2015.
UU No. 21 Tahun 2008 tentang Perbankan Syariah.
UU No. 23 Tahun 1999 tentang Bank Indonesia.
UU No. 10 Tahun 1998 tentang Perubahan Atas UU No. 7 Tahun 1992 tentang Perbankan.