Optimization of the Sharia Supervisory Board in Its Supervisory Function on Sharia Principles (A Study on Sharia Banking in Lhokseumawe City)

Rais Khalil Mubarak, Faisal Faisal, Arif Rahman

Abstract


This study aims to determine the optimization of DPS in carrying out the supervisory function of sharia principles in Islamic banking in Lhokseumawe City, and the obstacles experienced as well as the DPS efforts to resolve obstacles in carrying out the supervisory function of sharia principles. This study uses empirical research methods and empirical juridical approaches. Data were obtained through field research and library research. Data analysis was carried out qualitatively. Research shows that in optimizing the monitoring of sharia principles, DPS asa supervisor should be active in monitoring Banks directly. In the second quarter of 2007, the company's net profit in the first half of 2007 fell to rp8.3 trillion from rp2.9 trillion in the same period last year. It is suggested that DPS can increase their supervision in supervision Islamic banks in order to create Islamic banks that comply with sharia principles in accordance with Article 32 paragraph (3) of Law Number 21 of 2008 concerning Sharia Banking and Article 45 paragraph (1) of Qanun Aceh Number 11 of 2018 concerning Islamic Financial Institutions.

Keywords


Optimization; Sharia Supervisory Board; Sharia Principles; Islamic Financial Institutions

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References


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DOI: http://dx.doi.org/10.18415/ijmmu.v10i9.5018

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