Literature Study: the Concept of Sharia Governance in Sharia Banking

Yani Suryani

Abstract


Writing this article aims to discuss the concept and implementation of sharia governance and the role of the Sharia Supervisory Board in sharia banking. The method used in this research is library research. The steps taken in explaining the concept of sharia governance in sharia banking are by searching for appropriate references related to sharia governance. The next stage is to select a more specific source. Then identify the article in detail and present the discussion and make conclusions. The results of Shariah governance are a combination of the concept of good corporate governance (GCG) with shariah compliance. Shariah compliance is the obligation of Islamic banking to comply with sharia provisions. In addition, the existence of DPS differentiates sharia governance from conventional GCG. According to theory, the Sharia Supervisory Board (DPS) is responsible for the shariah review function which guarantees sharia compliance with sharia banking products and activities. The existence of the Sharia Supervisory Board (DPS) which has the task of supervising sharia banking operations and banking products so that they comply with sharia regulations. DPS has three roles, namely providing assessment, directing/directing and controlling sharia banking activities so that they comply with regulations and comply with sharia principles. In addition to these three roles, the DSN-MUI provides an additional DPS role, namely carrying out outreach and educating the public about sharia banking.



Keywords


Shariah Governance, Sharia Banking

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.279

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