Pandangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Airlangga Tentang Kepatuhan Syariah di Bank Syariah
Abstract: Sharia compliance is
the main pillar that distinguishes between Islamic banks and conventional
banks. Nevertheless, there is still debate among people who use the services of
Islamic banking about sharia compliance regarding to the principles of sharia.
This research aimed to investigate the customer’s perception of Islamic bank in
the scope of Economic and Business Faculty Airlangga University students
regarding to sharia compliance practice in Islamic bank which is seen from the
concept and indicators of sharia compliance.
This research used qualitative approach with a case study. Data
collection technique in this research used a Focus Group Discussion (FGD) that
consist of four group students of the Economic and Business Faculty Airlangga
University from four majors: Economics, Management, Accounting, and Islamic
Economics. This research was analyzed using domain and componential analysis.
The result of this research showed that sharia compliance concept in
Islamic bank that has been agreed by all of four student groups of Economic And
Business Faculty of Airlangga University was sharia principles practice in
Islamic bank operational system. There were four indicators of sharia
compliance which had been agreed by all of four group students of Economic And
Business Faculty of Airlangga University. They were akad as according to
sharia, corporate culture as according to sharia, lending scheme as according
to sharia, halal source of funds. Whereas the indicators which weren’t agreed
yet by all of four group students of Economic And Business Faculty of Airlangga
University were the existence of Sharia Supervisory Board , financial
statements which were reported as according to sharia accounting, and zakat
funds.
Keywords: Sharia Compliance,
Sharia Compliance Concept, Sharia Compliance Indicators
Penulis: Siti Asmaul Usnah,
Noven Suprayogi
Kode Jurnal: jpmanajemendd151428
