Dewan Pengawasan Syariah Pada Bank Syariah (Tinjauan Undang-Undang Perbankan Syariah)

Abstract

Dewan Pengawas Syariah is an independent institution as a special supervisor in transactions according to Islamic law. The task of Dewan Pengawas Syariah is to direct, supervise, and control the activities of an Islamic financial institution to ensure the enforced Islamic principles in an Islamic financial institution. The study uses research libraries in which data sources are studied and analyzed using the literature related to the data analysis techniques used are induction and deduction methods. The results of this study concluded that the supervisory form of the Sharia supervisory board in Sharia bank is compliance-based supervision, risk-based supervision. Then related to bank health level parameters, there are 3 forms of Bank supervision status, namely: Status in normal supervision, intensive supervision status, special supervision status. Sharia banks are normative and juridical empirical recognized in Indonesia. Sharia supervisory board in banking institutions occupies a strong position because its existence is very important and strategic.