Efektivitas Pengawasan Penerapan Prinsip Syariah Oleh Dewan Pengawas Syariah (DPS) (Studi Kasus Pada PT. BPRS Amanah Sejahtera)
Abstract: This research using
qualitative approach while research method used was a case study with using
pattern matching technique for analyzing. The analysis is done by looking at
the suitability of supervision of the implementation of sharia principle by DPS
on BPRS Amanah Sejahtera with SEBI No 15/22/DPbS. The results can be concluded
that monitoring of product and new activity by DPS on BPRS Amanah Sejahtera had
been in accordance with SEBI N0 15/22/DPbS. The supervision toward activity for
raising funds, financing and other services activities by DPS on BPRS Amanah
Sejahtera does not satisfy one of the nine points contained in the SEBI No
15/22/DPbS. In general, the supervision by DPS on BPRS Amanah Sejahtera has
been effective because DPS not only doing the good supervision but also make
improvements and development, DPS monitoring with his best, and DPS give
priority to the BPRS Amanah Sejahtera.
Keywords: Islamic banks,
effectiveness, supervision, sharia principle, Sharia Supervisory Board,
regulation of Bank Indonesia
Penulis: Devika Refgiani,
Suherman Rosyidi
Kode Jurnal: jpmanajemendd161299