Open AccessKEPATUHAN BANK SYARIAH TERHADAP FATWA DEWAN SYARIAH NASIONAL PASCA TRANSFORMASI KE DALAM HUKUM POSITIF
Author(s) -
Agus Waluyo
Publication year - 2016
Publication title -
inferensi/inferensi
Language(s) - English
Resource type - Journals
eISSN - 2502-1427
pISSN - 1978-7332
DOI - 10.18326/infsl3.v10i2.517-538
Subject(s) - sharia , islam , compliance (psychology) , supervisory board , accounting , business , qualitative research , islamic banking , corporate governance , psychology , sociology , finance , social science , theology , social psychology , philosophy
The purpose of this research is to analize the Islamic Bank Commitment to implementation of fatwa Sharia National Board that has been transformed into positive law. The design of this study is qualitative approach. This field research using qualitative approach with data from interviews with the banks. The result shows that the fatwa related to Islamic banks that has been transformed into positive law can be used as a legal basis to be obeyed. The results showed that the Islamic Bank commitment to implementation of fatwa Sharia National Board has not been effective and efficient. The functions of sharia by the director of compliance to all employees of Islamic bank normatively has been implemented in accordance with the principles of compliance, the compliance culture, management risk, and the values. The role of Sharia Supervisory Board in sharia compliance monitoring system has been implemented but not optimal.