Tingkat Kepatuhan Syariah Di Lembaga Keuangan Syariah

Main Author: Mardian, Sepky
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: SEBI School of Islamic Economics , 2017
Online Access: http://jurnal.sebi.ac.id/index.php/jaki/article/view/46
Daftar Isi:
  • This study aimed to evaluate the degree of implementation of syariah compliance in Islamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB), product and financial report. The study was analyzed by exploratoring those aspects in Islamic banks. The study found several critical issues on syariah compliance toward SSB regarding the independence, multi-served position of SSB, competences and syariah audit. The large scale of murabahah in Islamic bank financing that also was caused by depositors paradigm on savings and the issue on murabahah that was practiced differently to its basic concept are the critical issues on products. Finally, regarding to financial reporting such as income smoothing on profit distribution, lack of syariah competences of the independent auditor and treatment of murabahah margin.Keywords: syariah compliance, SSB, product, financial report