DEWAN PENGAWAS SYARIAH DAN PROFESIONALISME SUMBER DAYA MANUSIA

DIKTUM : JURNAL SYARIAH DAN HUKUM

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Field Value
 
Title DEWAN PENGAWAS SYARIAH DAN PROFESIONALISME SUMBER DAYA MANUSIA
 
Creator Masse, H. Rahman Ambo
 
Description Sharia Supervisory Board (DPS) is one of the most important part in the system of Islamic financial and banking institutions in Indonesia. The existence of DPS is recognized based on applicable laws and regulations. The existence of DPS in sharia financial institutions and sharia banking aims to oversee sharia principles that must be implemented in real terms in the contract system and transactions in Islamic financial and banking institutions. Empirically, the recognition of legislation on the existence of DPS has not been fully implemented by Islamic financial and banking institutions. In fact, recommendations regarding the findings of sharia principles violations in the contract system and transactions in sharia financial and banking institutions often receive a response from the board of directors. Therefore, the most important indicator that DPS must have is the professionalism of its human resources. Competence is a determinant factor in recruiting DPS. These competencies include aspects of mastery of fiqh muamalah theories, competency in reading financial statements, and competencies in the field of engagement law.
Dewan Pengawas Syariah (DPS) bagian terpenting dalam sistem lembaga keuangan dan perbankan syariah di Indonesia. Eksistensi DPS diakui berdasarkan peraturan perundang-undangan yang berlaku. Keberadaan DPS pada lembaga keuangan syariah dan perbankan syariah bertujuan mengawasi prinsip-prinsip syariah yang harus terimplementasi secara riil dalam sistem akad dan transaksi pada lembaga keuangan dan perbankan syariah. Secara empiris, pengakuan peraturan perundang-undangan terhadap eksistensi DPS belum sepenuhnya dijalankan oleh lembaga keuangan dan perbankan syariah. Faktanya, rekomendasi-rekomendasi terkait temuan pelanggaran prinsip syariah dalam sistem akad dan transaksi pada lembaga keuangan dan perbankan syariah seringkali kurang mendapat respon dari dewan direksi. Karena itu, Indikator terpenting yang harus dimiliki DPS adalah profesionalisme sumber daya manusianya. Kompetensi menjadi faktor determinan dalam merekrut DPS. Kompetensi tersebut mencakup aspek penguasaan akan teori-teori fikih muamalah, kompetensi membaca laporan keuangan, dan kompetensi di bidang hukum perikatan.
 
Publisher Fakultas Syariah dan Hukum Islam Institut Agama Islam Negeri (IAIN) Parepare
 
Date 2018-12-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejurnal.stainparepare.ac.id/index.php/diktum/article/view/616
10.35905/diktum.v16i2.616
 
Source DIKTUM: Jurnal Syariah dan Hukum; Vol 16 No 2 (2018): Diktum: Jurnal Syariah dan Hukum; 147-170
2548-8414
1693-1777
10.35905/diktum.v16i2
 
Language eng
 
Relation http://ejurnal.stainparepare.ac.id/index.php/diktum/article/view/616/433
 

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