Pengawasan Islam dalam Operasional Lembaga Keuangan Syariah

Abstract

State has a role and responsibility in managing and monitoring the implementation principles of Shariah in society. In addition, each individual is required to participate in society as well as overseeing the form of “da’wa fil haq wa shabr” and “amr ma’ruf nahi munkar” with based on the general principles of Islamic law, namely: the principle of tawhid, ‘adalah (justice), amr ma’ruf nahi munkar, al-huriyyah wa al-mas’uliyyah (responsible freedom), al-musawah (equality), al-Ta’awun (the principle of mutual help) and tasa’muh (tolerance) Shariah Supervisory Board (DPS) which is charged with overseeing the financial institutions practice of Shari’ah (LKS) to conform with the principles of Shari’ah, its implementation has not been optimized to prevent the occurrence of irregularities, so requires strengthening the regulatory aspects of the worksheet other than banks and aspects of quality of human resources in the banking Shariah Supervisory Board.