Perbandingan Keberagaman Dewan Pengawas Syariah pada Bank Umum Syariah Indonesia dan Malaysia
Main Article Content
Abstract
Sharia Bank is a bank that has developed rapidly in Indonesia and Malaysia. Not only is the industry growing, but also development and diversity from the perspective of the Sharia Supervisory Board (DPS) in Islamic banks. This study aims to determine the diversity of the Sharia Supervisory Board of Islamic Commercial Banks in Indonesia and Malaysia. The method used in this research is qualitative. The data used is in the form of profiles of the Sharia Supervisory Board and sharia committees at official Sharia Commercial Banks (BUS) in Indonesia and Malaysia. The profile can be obtained from the official website of each BUS. The findings of this study indicate that the majority of BUS DPS in Indonesia and Malaysia are filled by men. Then from the last education side, the majority of DPA continued their studies in fields related to sharia. Most of them continue their studies in their home countries, but some choose to continue their studies abroad.
Keywords: Sharia Supervisory Board, Sharia Committee, Indonesia, Malaysia
Article Details
How to Cite
References
Asri, M. N. M., Siraj, M. A., Elsha Robbi Mighfari, & Firli, R. N. (2020). Shariah Governance in Islamic Financial Institutions in Indonesia and Malaysia: A Comparative Analysis. Journal of Islamic Finance, 9(1), 146–154.
Ilyas, R. (2021). Peran Dewan Pengawas Syariah Dalam Perbankan Syariah. JPS (Jurnal Perbankan Syariah), 2(1), 42–53. https://doi.org/10.46367/jps.v2i1.295
Kachkar, O., & Yilmaz, M. K. (2022). How diverse are Shariah supervisory boards of Islamic banks? A global empirical survey. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-10-2021-0195
Kurrohman, T.-. (2017). Peran Dewan Pengawas Syariah Terhadap Syariah Compliance Pada Perbankan Syariah. Jurnal Surya Kencana Satu : Dinamika Masalah Hukum Dan Keadilan, 8(2), 49. https://doi.org/10.32493/jdmhkdmhk.v8i2.694
Mardiyah, Q., & Mardian, S. (2015). Praktik Audit Syariah di Lembaga Keuangan Syariah Indonesia. Akuntabilitas, VIII(1), 01–17.
Naqiah, Z. (2022). PERBANDINGAN KUALITAS AUDIT PERBANKAN SYARIAH DI. LABATILA: Jurnal Ilmu Ekonomi Islam, 6(1), 15–39.
Poundrianagari, A. K. (2021). Perbandingan Tanggung Jawab Dewan Pengawas Syariah di Bank Syariah Indonesia dengan Bank Syariah di Malaysia. Dharmasisya, 1(4).
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif R&B. Alfabeta.
Umar, A. U. A. Al, & Haryono, S. H. (2022). Kinerja Keuangan Bank Syariah: Perbandingan Studi dari Indonesia, Malaysia, Arab Saudi dan United Emirates Arab. Owner, 6(2), 1830–1840. https://doi.org/10.33395/owner.v6i2.822