Analisis Kinerja Dewan Pengawas Syariah (DPS) Terhadap Kegiatan Operasional Pada KSSPS BMT Sri Sejahtera Jawa Timur.
DOI:
https://doi.org/10.26740/jekobi.v3n2.p106-127Keywords:
Sharia Supervisory Board, Baitul Mal wa Tamwil, OperationalAbstract
Shariah Supervisory Board (DPS) is the most important part in Islamic financial
institutions and is the guarator of the implementation of shariah principles in accordance
with Minister of Cooperatives and Small Medium Entreprises Regulation
No.11/PER/M.KUKM/XII/2017 concerning the Implementation of Sharia Loan Savings
and Loan Business Activities which requires the Sharia Supervisory Board (DPS). In
addition there are requirements specified in Minister of Cooperatives Regulation
No.16/PER/M.KUKM/IX/2015 concerning the Implementatuon of Savings and Loan
Business Activities Financing bu Cooperatives that must be met so that there are no
irregularities in any sharia cooperatives activities. This study uses descriptive qualitative
methods that aim to determine the performance of the Sharia Supervisory Board (DPS) in
operational activities at KSPPS BMT Sri Sejahtera Jawa Timur. From the results if the
research conducted that supervision activities carried out by the Sharia Supervisory
Board (DPS) with direct supervision through reports from managers can be said to be
less that optimal because supervision activities carried out are flexible and not only
carried out on one Islamic financial institutions. In addition, public insight about the
importance of the Sharia Supervisory Board (DPS) is less than optimal.
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