Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta
Abstract
The aim of this study is to find out how the shariah compli- ance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is us- ing a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively.
The results showed that the shariah compliance audit was im- plemented through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta, it’s just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal consid- ering there are still several products at PT. BPRS Dana Mulia Sura- karta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up.
Keywords: Shariah Compliance Audit and DPS
JEL Classification: G21, G28,M38, M42
Full text article
References
Jurnal
AAOIFI. 2010. Testing for Compliance with Sharia Rules and Principles by an External Auditor (Financial Institutions No.4). AAOIFI. Bahrain.
Ansori, Isa. 2013. “Problematika Dewan Pengawas Syariah dan Solusinya”. Journal of Islamic Studies. Volume 2, Nomor 1, PP 19-35.
Iswati, Sri. 2007. Audit Internal pada Bisnisi Lembaga Keuangan yang Berbasis Syariah dalam Pencapaiain Shari’a Complience. Majalah Ekonomi. Tahun XVII No.1.
Minarni. 2013. Konsep Pengawasan, Kerangka Audit Syariah dan Tata Kelola Lembaga Keuangan Syaiah. La_Riba, Vol. VII nomor 1.
Mulazid, Ade Sofyan. 2016. “Pelaksanaan Sharia Compliance Pada Bank Syariah (Studi Kasus Pada Bank Syariah Mandiri Jakarta)”. Jurnal Kajian Keislaman. Volume 20, Nomor 1, PP 37-54.
Nelli, Fitra. 2015. “Problematika Kiprah Dewan Pengawas Syariah (DPS) di Perbankan Sya-
riah”. Jurnal Ilmu Ekonomi dan Keislaman. Volume 3, Nomor 1, ISSN 2356-4628, PP 85-98.
Nurhasanah, Neneng. 2011. “Optimalisasi Peran Dewan Pengawas Syariah (DPS) di Lem- baga Keuangan Syariah”. Jurnal Akuntansi dan Pajak. Volume 18, Nomor 1, ISSN 2579-3055, PP 72-82.
Umam, Khotibul. 2015. “Urgensi Standarisasi Dewan Pengawas Syariah dalam Meningkat- kan Kualitas Audit Kepatuhan Syariah”. Jurnal Penghimpunan Mahasiswa Hukum Indonesia Cabang Daerah Istimewa Yogyakarta. Volume 1, Nomor 2, PP 114-138.
Yaacob, Hisham. 2013. “Exploring Undergraduate Students’ Understanding of Shari’ah Based Audit: Implications for the Future of Shari’ah Auditing Labor Market in Bru- nei”. Asian Journal of Finance & Accounting. Volume 5, ISS 2, 1946-052X, PP 84-100.
Buku
Antonio, M. Syafii. 2001. “Bank Syariah dari Teori ke Praktik”. Jakarta: Gema Insani. Chapra, M. Umer, dan Habib Ahmed. 2006. “Corporate Governance Lembaga Keuangan Sya-
riah”. Terjemahan oleh Ikhwan A. Basri. 2008. Jakarta: PT. Bumi Aksara.
Indriantoro, Nur, dan Bambang Supomo. 2014. “Metodologi Penelitian Bisnis Untuk Akuntan- si & Manajemen”. Yogyakarta: BPFE-Yogyakarta.
Iqbal, Zamir, dan Abbas Mirakhor. 2008. “Pengantar Keuangan Islam: Teori dan Praktek”.
Terjemahan oleh A.K. Anwar. Jakarta: Prenada Media Group.
Muhammad. 2000. “Sistem dan Prosedur Operasional Bank Syariah”. Yogyakarta: UII Press. Muhammad. 2011. “Audit dan Pengawasan Syariah Pada Bank Syariah Catatan Pengalaman”.
Yogyakarta: UII Press.
Peraturan
Ikatan Akuntan Indonesia. Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah tanggal 27 Juni 2007.
Laporan Profil Industri Perbankan Triwulan I-2017 (www.ojk.go.id, diunduh 24 Oktober 2017).
Peraturan Bank Indonesia No.11/23/PBI/2009 tentang Bank Pembiayaan Rakyat Syariah.
Peraturan Bank Indonesia No.11/33/PBI/2009 tentang Pelaksanaan GCG bagi Bank Umum Syariah dan Unit Usaha Syariah.
Undang-Undang No.21 Tahun 2008 tentang Perbankan Syariah.
Berita Online
Financianews. 2017. “Infobank Award 2017: BPRS (Syariah) Solo Masuk Nominasi” (on- line), dari (http://finansianews.com/2017/10/14/infobank-award-bpr-syariah-2017/, diunduh 26 Oktober 2017).
Authors
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.