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Journal articles on the topic 'Compliance with Sharia Principles'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

THALIB, Prawitra, Hilda Yunita SABRIE, and Faizal KURNIAWAN. "THE FUNCTION OF SHARIA SUPERVISORY BOARD IN FINANCING PRACTICES BY SHARIA BANK IN INDONESIA." Business & Management Studies: An International Journal 6, no. 4 (2019): 1071–80. http://dx.doi.org/10.15295/bmij.v6i4.308.

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This research aims to describe the effectiveness of supervisory functions in Islamic banking and finance in Indonesia. To this end, this work uses descriptive quantitative research applying Library Approach. As an intermediary institution based on sharia principles, sharia banks must perform two compliances, namely sharia principle and law compliance. The application of these compliances is not only required for good corporate governance and diverse products of sharia bank, but also for financial deeds made by a notary. Therefore, financial deeds in sharia banks must reflect the sharia complia

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Amanah, Nanda Karunia, Budi Purwanto, and Wita Juwita Ermawati. "Apakah Saham Berlabel Syari’ah Memenuhi Kepatuhan dan Prinsip Moral Islam? (Study Kasus: Pasar Modal Syari’ah Indonesia)." Jurnal Manajemen dan Organisasi 10, no. 2 (2020): 112–17. http://dx.doi.org/10.29244/jmo.v10i2.30130.

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The financial industry with the principle of shari'ah compliance has grown rapidly in almost all countries in recent years. Sharia Capital Market is an important segment of sharia financial development. The Islamic capital market must adhere to the moral principles of Islam, which are free from interest (riba), masyir (gambling) which automatically avoids things that lead to gharar (uncertainty). Islamic rules clearly forbid such conditions, so that the allocation of assets to Sharia stocks in the Islamic capital market tends to be bounded based on sharia moral principles. This study intends t

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Anggita, Sheila Novia, Dyah Ochtorina Susanti, and Rahmadi Indra Tektona. "Pembatalan Akta Pembiayaan Mudharabah yang Tidak Berdasarkan Prinsip Syariah." Jurnal Hukum Legalita 6, no. 1 (2024): 50–58. https://doi.org/10.47637/legalita.v6i1.1138.

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The cancellation of a mudharabah financing deed that does not comply with sharia principles has major legal repercussions, such as cancellation of contracts and restitution of rights obtained by both parties. The Bank may be required to refund any payments or profits made from unauthorized transactions. Notary / PPAT plays a role in ensuring compliance with sharia principles and fair settlement. Suggestions for banks include improved vetting, staff training, information transparency, and ensuring compliance with sharia law. The debtor needs to understand the principles of sharia and abide by t

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Purnomo, Joko Hadi. "Syariah Governance Pada Perbankan Syariah." JES (Jurnal Ekonomi Syariah) 1, no. 1 (2016): 1–15. http://dx.doi.org/10.30736/jes.v1i1.1.

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Shariah governance is concatenation of two concepts, these are the concept of good corporate governance and shariah compliance. The governance of banks applies the principle of transparency, accountability, responsibility, professionalism and fairness whereas shariah compliance is the duty of Islamic bank to meet compliance with Islamic principles. The operation of Islamic banks must strictly adhere to the provisions of shariah. The application of shariah governance is the implementation of good corporate governance principles and shariah compliance. The implementation of shariah governance in

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Hikmah, Liatul, and Ulfi Kartika Oktaviana. "PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH." EL Muhasaba Jurnal Akuntansi 10, no. 2 (2019): 124. http://dx.doi.org/10.18860/em.v10i2.6588.

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<p><em>Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purpos

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Nasikhin, Muh, L. M. Hayyanul Haq, and Zainal Asikin. "Creating Legal Certainty in Sharia Banking Law Systems through the Embodiment of Sharia Compliance Principle." Mediterranean Journal of Social Sciences 8, no. 4-1 (2017): 153–59. http://dx.doi.org/10.2478/mjss-2018-0085.

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Abstract This work is aimed at creating legal certainty sharia compliance arrangements in sharia banking law systems. This idea is highly required to improve the credibility of the sharia-based business activities. Certainly, this study is relevant to solve some normative problems in regulating and managing of the sharia banking activities, particularly regarding sharia compliance. In detail those normative problems can be seen from the inconsistence and ambiguous norms, conflicted norms and legal vacuum in regulating sharia compliance principle. To visualize and elaborate the above issues, th

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Nasution, Rafiqa Humaira, and Nurul Jannah. "Analisis Kepatuhan Syariah (Shariah Compliance) Terhadap Produk Tabungan Marhamah dengan Akad Mudharabah pada Bank Sumut Kantor Cabang Syariah Medan." Regress: Journal of Economics & Management 2, no. 2 (2022): 149–52. http://dx.doi.org/10.57251/reg.v2i2.378.

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Savings Marhamah is one of the popular savings among customers of the Islamic bank of North Sumatra, by using a profit sharing contract or mudharabah, a problem arises that the author wants to know, What is the form of implementation of compliance with sharia principles in the savings product of Marhamah Bank of North Sumatra Sharia Branch Office Medan?, The author wants to compare whether the mudharabah mechanism applied to this Marhamah savings product is with the sharia principles that exist in the MUI DSN or does this Marhamah savings product have sharia compliance? The data collection tec

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Riduwan, Riduwan, Akhmad Arif Rifan, and Rofiul Wahyudi. "Pendampingan Penguatan Kepatuhan Syariah Bagi Marketing BMT Bina Ihsanul Fikri Yogyakarta." AKM: Aksi Kepada Masyarakat 4, no. 1 (2023): 213–18. http://dx.doi.org/10.36908/akm.v4i1.869.

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Sharia compliance is a requirement for Islamic financial institutions because it can increase public trust. As part of an Islamic financial institution, Baitul Maal wa Tamwil (BMT) is required to maintain consistency in implementing Sharia compliance, both in operations and marketing. The Sharia principle that forms the primary basis is the fatwa of the National Sharia Council (DSN), the Indonesian Ulema Council (MUI). The fatwa is binding on all financial institutions, including BMT. Therefore all employees must master and implement it at work.Community service in the form of assistance in St

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Shofanisa, Arista Nurul. "PENGAWASAN DEWAN PENGAWAS SYARIAH PADA AKTA PEMBIAYAAN NOTARIS DALAM RANGKA KEPATUHAN PRINSIP SYARIAH (SHARIA COMPLIANCE)." Yuridika 32, no. 2 (2017): 189. http://dx.doi.org/10.20473/ydk.v32i2.4632.

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As an intermediary institution based on sharia principle, sharia banks are required to performing two compliance namely compliance syariah principle and law compliance, as for th application of two compliance is it not only in good corporate governance and the kind of product sharia bank, but also on financing deed made by a notary. Therefore financing deed in sharia banks must reflect sharia compliance principle besides the law compliance, special concern about sharia compliance, has become scope authority from the Sharia Supervisory Board, in this term Sharia Supervisory Board not only ensur

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Supandi, Ach Faqih. "Optimalisasi Akad Mudharabah Dalam Perbankan Syariah." Jurnal Istiqro 5, no. 1 (2019): 72. http://dx.doi.org/10.30739/istiqro.v5i1.343.

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The principle of mudharabah is a unique part of Islamic banking products, because it has a philosophical difference between the conventional banking system and Islamic banking which adheres to the principle of profit or loss. Mudharabah is a partnership business covering capital owners (Shahib al-mal) and business actors (mudharib), aiming to gain profit (al-ribh) and divided according to agreement in the contract. This research is library research. While this research approach uses a statute approach, because the problems in this study are approached with positive legal norms and Islamic law.

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Hernawaty and Chrisna Heriyati. "Optimization of Mudharabah Covenants in Sharia Banking." International Journal of Business Management and Technology 4, no. 3 (2023): 262–67. https://doi.org/10.5281/zenodo.7663492.

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The principle of mudharabah is a unique part of Islamic banking products, because it has a philosophical difference between the conventional banking system and Islamic banking which adheres to the principle of profit or loss. Mudharabah is a partnership business covering capital owners (Shahib al-mal) and business actors (mudharib), aiming to gain profit (al-ribh) and divided according to agreement in the contract. This research is library research. While this research approach uses a statute approach, because the problems in this study are approached with positive legal norms and Islamic law.

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Firdaus, Fahmi, Agnes Febiola, and Silvana Faiqoh. "Ketegasan Regulasi Laporan Ketaatan Syarian dalam Optimalisasi Financial Technology Lembaga Keuangan Syariah." Perisai : Islamic Banking and Finance Journal 1, no. 3 (2017): 227. http://dx.doi.org/10.21070/perisai.v1i3.1173.

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Financial Technology in the digital era becomes an opportunity as well as a challenge for Islamic banks as one of Sharia Financial Institutions. Financial Technology for the customers. However, the current role of sharia banks has not been able to shift the position of conventional banks that are more inclusive, Islamic banks that can not guarantee the true quality of sharia. Regulations on the Sharia Compliance Report are not clearly identified as significant differentiators from conventional bank practices. The Weakness of Regulation of Bank Indonesia Regulation Number 10/16 / PBI / 2008 Art

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Mansur, Fitrini, Afrizal Lecturer, Achmad Hizazi, and Sri Rahayu. "S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia." International Journal of Recent Technology and Engineering (IJRTE) 10, no. 4 (2021): 148–53. http://dx.doi.org/10.35940/ijrte.d6560.1110421.

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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islami

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Fitrini, Mansur, Afrizal, Hizazi Achmad, and Rahayu Sri. "Sharia Principle Compliance Model Between Islamic Financial Performance and Social Performance Evidence from Indonesia." International Journal of Recent Technology and Engineering (IJRTE) 10, no. 4 (2021): 148–53. https://doi.org/10.35940/ijrte.D6560.1110421.

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This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islami

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15

Fatmawati, Diah Ayu, and Usnan Usnan. "Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta." Journal of Islamic Finance and Accounting 1, no. 2 (2018): 19. http://dx.doi.org/10.22515/jifa.v1i2.1415.

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The aim of this study is to find out how the shariah compliance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is using a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively.The results showed that the shariah compliance audit was implemented through the role of the sharia supervisory board (

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16

Was'an, Guruh Herman. "Sharia Banking Internal Auditors' Perceptions Regarding the Influence of Auditors' Sharia Knowledge Education on the Effectiveness of Sharia Compliance Inspections." International Journal of Economics (IJEC) 3, no. 2 (2024): 787–92. http://dx.doi.org/10.55299/ijec.v3i2.946.

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Islamic banks need to ensure that their operations comply with sharia principles to increase loyalty and satisfaction of sharia bank customers. Internal audit has one of the functions of ensuring sharia compliance has been fulfilled in sharia banking by carrying out sharia compliance checks. One of the challenges in internal audit in carrying out its function is the lack of qualified sharia auditors who have adequate sharia knowledge. In this context, education in sharia science for auditors becomes very relevant. This research aims to identify the influence of formal and non-formal sharia edu

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Monika Handayani and Herlian Maulana. "The Relationship Between Sharia Audit and Compliance with Islamic Financial Principles." International Journal of Business and Quality Research 3, no. 01 (2025): 106–15. https://doi.org/10.63922/ijbqr.v3i01.1541.

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The role of sharia auditors is increasingly important in ensuring compliance with Islamic finance principles, especially in line with the rapid development of the sharia finance industry. Sharia auditors not only check the conformity of transactions with sharia principles, but also provide recommendations to improve financial institution policies and procedures. Financial products such as sukuk, murabahah financing, mudharabah and musharakah require careful supervision so as not to violate sharia principles, such as the prohibition of usury and excessive uncertainty. The challenges in ensuring

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Kurniawan, Rahmad, Nur Asnawi, and Chairul Fahmi. "Juridical-Philosophical Review of the Position of Sharia Compliance in Islamic Banking in Indonesia." Jurnal Ilmu Hukum Tambun Bungai 9, no. 2 (2024): 531–45. https://doi.org/10.61394/jihtb.v9i2.497.

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A juridical-philosophical analysis of the position of sharia compliance in Islamic banking in Indonesia aims to explore the understanding and legal foundation underlying the implementation of sharia principles within the Islamic banking industry. In this context, sharia compliance refers to adherence to Islamic legal principles that must be applied by Islamic banks in all aspects of their operations, including financial products and services. Islamic banking in Indonesia has a clear legal foundation, namely Law No. 21 of 2008 on Islamic Banking, which provides the legal basis for the developme

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Moertiono, R. Juli, Muhammad Syahbudi, and Saparuddin Siregar. "IMPLEMENTATION OF GOOD GOVERNANCE BUSINESS SHARIA (GGBS) IN ISLAMIC BANKING IN INDONESIA." At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam 7, no. 2 (2021): 158–76. http://dx.doi.org/10.24952/tijaroh.v7i2.3355.

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In the development of Sharia banking with the merger of several Sharia Banks to become Bank Indonesia Shariah (BIS), is hoped that it can progress very rapidly, as is the case of Islamic banking in Indonesia which has grown significantly. The development of Sharia banking must be accompanied by good governance so that it is not only a tag line for Islamic financial institutions. The Standard Operating Procedure of Islamic banking must be carried out properly based on Sharia principles. Therefore, Bank Indonesia issued Bank Indonesia Regulation No. 11/33/ PBI 2009 concerning the Implementation

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Antiek Firdausi Putri. "Pengawasan Dewan Pengawas Syariah (DPS) Terhadap Kepatuhan Prinsip Syariah Pada Bank Syariah." Jurist-Diction 6, no. 1 (2023): 49–64. http://dx.doi.org/10.20473/jd.v6i1.43524.

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Abstract Nowadays financial institutions based on sharia principle such as Islamic Bank is one of the signs of the rapid growth of Islamic financial institutions. Therefore, the supervisor from the aspect of compliance with sharia principles is needed to maintain the existence and quality of Sharia Bank in its operation. However, the speed dynamics of banking backfired for the Supervision of Sharia Principles Compliance. Furthermore, the method used in this paper is normative legal research. The result of the analysis shows that supervision of Sharia Principles Compliance with Islamic Banks is

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Nadratuzzaman, Muh, Muhammad Taufiki, and Laila Yumna. "MANAGEMENT EVALUATION AND SHARIA CERTIFIED HOSPITALS COMPLIANCE." Al Qalam 38, no. 1 (2021): 73. http://dx.doi.org/10.32678/alqalam.v38i1.4202.

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Sari Asih Ciledug Hospital is a hospital with management based on sharia principles, which is equipped with modern health facilities and equipment. However, based on the author's preliminary observations, that there are several implementations in the operation of hospitals based on sharia principles that contradict the basic reference, namely the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) Number 107 of 2016. This research has purposed to: first, how the management evaluation and compliance in implementing management and service based on sharia principles? Se

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Sunarno, Reyhan Dzikriansyah. "Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah." Owner 8, no. 3 (2024): 2909–14. http://dx.doi.org/10.33395/owner.v8i3.2259.

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This study examines philosophical reflections on Sharia accounting theory and practice through the lenses of ontology, epistemology and axiology. Sharia accounting, rooted in Islamic principles, emphasizes accountability, fairness, and honesty as fundamental principles. Ontologically, Sharia accounting is conceptualized within the framework of Islamic law and muamalat (transactions), ensuring compliance with Sharia principles in financial reporting. Epistemologically, Sharia accounting involves the acquisition of knowledge through Islamic jurisprudence (fiqh) and empirical observation, ensurin

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Ghozali, Mohammad, Devid Frastiawan Amir Sup, Ika Prastyaningsih, and Hasanuddin Yusuf Adan. "The Law Concept of Sharia Banking Compliance on Murabaha Financing in Indonesia." Samarah: Jurnal Hukum Keluarga dan Hukum Islam 8, no. 3 (2024): 1391. https://doi.org/10.22373/sjhk.v8i3.11313.

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Submission to sharia is a fundamental factor which discriminates sharia banking from the conventional one. Therefore, sharia banking as intermediating institution and provider of financial services which base their operation on Islamic sharia values have to ensure their compliance towards sharia principles. Besides, sharia banking applies profit sharing principle as the main foundation in fund collection, fund distribution, and financing. A product dominating and attracting customers the most is murabaha. This product still receives tough critics from scientists, though, so that this research

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Hidayatullah, Muhammad Syarif. "STRATEGI MENGOPTIMALKAN PERAN DPS DALAM PENEGAKAN PRINSIP SYARIAH DI LEMBAGA KEUANGAN SYARIAH." Bilancia: Jurnal Studi Ilmu Syariah dan Hukum 16, no. 1 (2022): 101–16. http://dx.doi.org/10.24239/blc.v16i1.907.

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Islamic Financial Institutions are financial institutions whose operations are based on sharia principles. The business that is run must not have prohibited elements in its financial transactions such as riba, maysir and gharar. The presence of a Sharia economic fatwa issued by DSN-MUI becomes a guideline for LKS in formulating its financial products to be in accordance with sharia contracts. To maintain the implementation of sharia principles in LKS, there is a Sharia Supervisory Board as a representation of DSN-MUI whose position acts as a sharia compliance supervisor who is in charge of mai

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Martania, Mira, Ahmad Noor Islahudin, and Herlina Kurniati. "Regulation Of Sharia Microfinance Institutions Toward Credit Cooperations Based On Sharia Principles." ASAS 15, no. 02 (2024): 98. http://dx.doi.org/10.24042/asas.v15i02.17412.

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In empowering the people's economy through providing inclusive and sharia-based financial access. Islamic microfinance institutions, namely credit cooperatives, which aim to provide financial services in accordance with sharia principles to their members. One of the theories underlying the regulation of Islamic microfinance institutions towards credit cooperatives based on Islamic principles is that Islamic finance must follow Islamic principles in every aspect of its operations, including the prohibition of usury, gharar, and maysir, as well as an emphasis on fairness, sustainability, and eco

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Sumar'in, Sumar'in. "OPTIMALISASI PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM MENJAGA KEPATUHAN SYARIAH PADA PERBANKAN SYARIAH DI INDONESIA." ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM 2, no. 1 (2017): 196–220. http://dx.doi.org/10.32923/asy.v2i1.598.

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The challenge of financial globalization impact on Islamic finance businesses to maintain shariah compliance aspects as a means of mistake prevention and possible risks in the real sector. Compliance functions as actions and measures, both are preventive to ensure the policies, rules, systems and procedures, the business activities carried out by the Islamic Bank. The design of this study is library reaserch approach. The result shows that the system of supervision of compliance toward sharia must been done based on the rules by DPS. The functions of DPS on Islamic Banking, normatively must be

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Firdaus, Rahadian, and Achsania Hendratmi. "SOLUSI PEMBIAYAAN UMKM DENGAN PEER TO PEER LENDING SYARIAH (STUDY KASUS PADA PT. AMMANA FINTEK SYARIAH)." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 8 (2020): 1660. http://dx.doi.org/10.20473/vol6iss20198pp1660-1673.

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This study aims to determine the application of the concept of Sharia in fintech lending company as an alternative financing of MSMEs in Indonesia by using the principle of Islamic learning stated by Prof. Faturrahman Djamil (2001:249) and quoted by Mardani (2012:91). There are 7 principles of intent in Islam including: The Illahiah Principle, the Principle of Freedom, the Principle of Equality or Equality, the Principle of Justice, the Principle of Compliance, the Principle of Honesty and Truth, and the Written Principle. This study is using the Analytic Network Process (ANP) method which aim

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Ishak, Khodijah, and Narong Hassanee. "Sharia compliance sustainability with good corporate governance as intervening: trust, service quality, and commitment." JAS (Jurnal Akuntansi Syariah) 9, no. 1 (2025): 159–79. https://doi.org/10.46367/jas.v9i1.1994.

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Purpose – This study examines the influence of trust, service quality, and commitment on sharia compliance sustainability mediated by good corporate governance. Method – This quantitative research uses primary data in the form of questionnaires distributed to 100 respondents who are active customers at the Bank Syariah Indonesia (BSI) Bengkalis branch. The sampling technique used is random sampling. The data analysis technique used is structural equation modeling - partial least squares (SEM-PLS) through SmartPLS 3.0 software. Findings – The study's results show that commitment and good corpor

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Al-Ghifari, Abu Dzar, and Saparuddin Siregar. "Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 5 (2024): 3480–86. http://dx.doi.org/10.47467/elmal.v5i5.1551.

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Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia

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Sueb, Memed, Prasojo, Muhfiatun, Lailatis Syarifah, and Rosyid Nur Anggara Putra. "The effect of shariah board characteristics, risk-taking, and maqasid shariah on an Islamic bank’s performance." Banks and Bank Systems 17, no. 3 (2022): 89–101. http://dx.doi.org/10.21511/bbs.17(3).2022.08.

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Shariah supervisory boards are a key feature of shariah governance (SG), providing additional monitoring and oversight. A suitable SG mechanism enhances risk mitigation and improves Islamic bank (IB) performance without violating shariah principles. This study examines the impact of the shariah supervisory board (SSB), maqasid shariah, and risk-taking on Islamic bank performance globally. Quantitative research design with a Dynamic panel regression approach is used with a two-step generalized method of moments (GMM) with data from the Bankscope database for 2014–2018. The findings of this stud

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Nurcahyo, Satria Avianda, Raditya Ferdianto, Anisa Dewi Arismaya, and Muhammad Anis. "Toward Sustainable Islamic Banking: The Role of FinTech, Knowledge Management, Green Banking, and Sharia Compliance." Economica: Jurnal Ekonomi Islam 16, no. 1 (2025): 91–118. https://doi.org/10.21580/economica.2025.16.1.23752.

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Islamic banking is facing increasing pressure to adopt sustainable business practices while maintaining compliance with sharia principles. In this context, Financial Technology (Fintech), Knowledge Management, Green Banking, and Sharia Compliance have emerged as critical factors influencing sustainability. This research aims to examine sustainable business models in Islamic banking in Central Java by analyzing the interrelations among these factors. A quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) was applied to data from 515 sharia bank employees. The

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Vivi Silfiana, Ika, and Khanifah Khanifah. "Pengaruh Tata Kelola Syariah Terhadap Kinerja Bank Syariah Dan Kepatuhan Syariah." JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) 5, no. 1 (2024): 307–19. http://dx.doi.org/10.56696/jaka.v5i1.10885.

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The aim of this research is to collect empirical data regarding the influence of sharia governance on sharia bank performance and sharia compliance at Bank Syariah Indonesia in Semarang City. Sharia compliance and governance are important components of risk management in Islamic banks. By providing guidance and supervision to sharia bank operations so that they consistently adhere to sharia principles, DPS plays an important role in maintaining sharia compliance. Sharia principles, sharia compliance, and observing sharia compliance are generally mandated for sharia banks. This research uses qu

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Arifin, Agus Zainul. "The Influence of Maqasid Sharia on the Financial Performance of Sharia Financial Institutions." Journal Markcount Finance 3, no. 1 (2025): 99–110. https://doi.org/10.70177/jmf.v3i1.2134.

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Maqasid Sharia, which refers to the objectives of Islamic law, plays a central role in ensuring that Sharia financial institutions operate in alignment with Islamic principles. These objectives include preserving faith, life, intellect, progeny, and wealth. While Sharia compliance is a cornerstone of Islamic finance, the extent to which Maqasid Sharia influences the financial performance of Sharia financial institutions remains underexplored. Understanding this relationship is critical for enhancing the sustainability and competitiveness of Islamic financial institutions. This study aims to ex

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Zulbaidah. "Analysis Concept of Independence of the Sharia Supervisory Board in the Sharia Banking." MUAMALATUNA 15, no. 2 (2024): 241–57. http://dx.doi.org/10.37035/mua.v15i2.9591.

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The Sharia Supervisory Board is obliged to direct, review, and supervise the activities of financial institutions so that it can be believed that they comply with Islamic sharia rules and principles, the fatwa of the Sharia Supervisory Board rules binding the Islamic financial institutions. The Shari'ah Supervisory Board has a heavy and strategic task so it takes a high professional to live it. The objectives of this research are: To find out the role of the Sharia Supervisory Board in supervising and handling the issue of Compliance with Islamic principles in Islamic Banking; To find out the

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Irma Rachmawati Maruf. "Application of Maqashid Sharia Principles In Islamic Security Crowdfunding Contracts in Indonesia." Jurnal Sosial Sains dan Komunikasi 2, no. 2 (2024): 187–98. https://doi.org/10.58471/ju-sosak.v2i2.546.

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This study aims to identify the issues of maqashid sharia and the importance of supervision in implementing Islamic Security Crowdfunding (ISF) contracts. Sharia compliance regulation is an essential subsystem within the Islamic social finance ecosystem. This research is a legal study utilizing legislative and conceptual approaches. Indonesia is one of the countries with a rapidly growing Sharia financial sector. The findings on Sharia compliance regulation in ISF are a comprehensive approach to developing a sustainable Islamic social finance ecosystem. Platforms and issuers in ISF must implem

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Hamidah, Siti, and Gusti Wimba Saputra. "The Obligation of The State to Realize Sharia-Compliant Certainty in Islamic Banking Financing." Batulis Civil Law Review 5, no. 1 (2024): 32. http://dx.doi.org/10.47268/ballrev.v5i1.1897.

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Introduction: Islamic banking is growing significantly and rapidly. The state needs its presence not only related to providing the right to freedom of religion but also ensuring that its implementation is following the provisions of sharia. Islamic banks have received a lot of criticism due to the existence of prohibited elements specifically in financing. Therefore, a supervision system for sharia compliance is needed.Purposes of the Research: This paper analyzes the basis and form of state obligations and their manifestation in ensuring compliance with Sharia principles in Islamic banking fi

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Zulbaidah Zulbaidah, Mia Lasmi Wardiyah, Bobang Noorisnan Pelita, Dedi Supriyadi, and Nurul Hasana. "Analisis Konsep Independensi Dewan Pengawas Syariah dalam Penerapan Prinsip Syariah di Lingkungan Perbankan Syariah." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 10, no. 2 (2023): 536–54. http://dx.doi.org/10.30640/ekonomika45.v10i2.1969.

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The Sharia Supervisory Board is obliged to direct, review, and supervise the activities of financial institutions so that it can be believed that they comply with Islamic sharia rules and principles, the fatwa of the Sharia Supervisory Board rules binding the Islamic financial institutions. The Shari'ah Supervisory Board has a heavy and strategic task so it takes a high professional to live it.The objectives of this research are: To find out the role of the Sharia Supervisory Board in supervising and handling the issue of Compliance with Islamic principles in Islamic Banking; To find out the o

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Fauzi, Ibnu Faruk, Ranji Ahmad, Windari Windari, Muhammad Wandisyah R. Hutagalung, and Muhammad Arif. "PERANAN DEWAN PENGAWAS SYARIAH DALAM PERBANKAN SYARIAH DI INDONESIA." Jaksya: Jurnal Akuntansi Syariah 1, no. 2 (2023): 102–13. https://doi.org/10.24952/jaksya.v1i2.9372.

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The Sharia Supervisory Board (DPS) must be present in Islamic Financial Institutions (LKS) to oversee sharia compliance of Sharia Financial Institutions. One of the characteristics that distinguishes Sharia Commercial Banks from conventional banks is the existence of a sharia supervisory board (DPS) in an independent Islamic bank located parallel to the board of commissioners. DPS is responsible for ensuring all Islamic Bank products and procedures are in accordance with sharia principles. The purpose of this study is to determine the role of DPS in Sharia Banking in Indonesia. The research me

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Novitarani, Anisah, and Ro’fah Setyowati. "Analisis Crowdfunding Syariah Berdasarkan Prinsip Syariah Compliance serta Implementasinya dalam Produk Perbankan Syariah." Al-Manahij: Jurnal Kajian Hukum Islam 12, no. 2 (2018): 247–62. http://dx.doi.org/10.24090/mnh.v12i2.1759.

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The presence of fintech in the form of crowdfunding with sharia principles can increase financing in Islamic banking. The concept of Islamic crowdfunding must basically be guided by the Qur'an and the Sunnah. This is in accordance with the Fatwa of the National Sharia Council-Indonesian Ulama Council (DSN-MUI) Number 117 / DSN-MUI / II / 2018. Referring to the Fatwa of the DSN-MUI, sharia crowdfunding in its implementation must be in accordance with Islamic law. The suitability of Islamic law with the concept of sharia crowdfunding can be seen from the perspective of shariah compliance, which

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Sasti Amar Sabila and Sochimin Sochimin. "Analisis Penerapan Smart Contract dalam Transaksi Saham di Pasar Modal Syariah Berbasis Blockchain." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 5, no. 1 (2025): 316–25. https://doi.org/10.55606/jaemb.v5i1.6106.

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The application of blockchain technology and smart contracts in Islamic capital markets presents significant opportunities to enhance efficiency, transparency, and compliance with Sharia principles in stock transactions. This study investigates the feasibility of implementing smart contracts in Sharia-compliant stock trading within a blockchain-based framework. Using a qualitative descriptive-analytical approach, this study examines the suitability of smart contract mechanisms with Islamic financial principles, evaluates improvements in operational efficiency, and identifies challenges in its

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Nurhalimah, Ulfi, and Lili Puspitasari. "Analisis Sharia Compliance pada Produk Pembiayaan di PT. BPRS Amanah Ummah Leuwiliang Bogor." Jurnal Maps (Manajemen Perbankan Syariah) 6, no. 2 (2023): 101–11. http://dx.doi.org/10.32627/maps.v6i2.669.

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BPRS has a role in stabilizing the financial sector which can save the national economy. BPRS are required to be able to perform their functions properly, with this the Islamic macroeconomic system can be implemented properly. Sharia principles are very important in Islamic banking, because this is a factor for prospective customers in choosing financial products at Islamic banks themselves. Sharia compliance is the main key or basic principle for Islamic banks in carrying out their practices in Islamic banks. This study aims to analyze sharia compliance on financing products at PT. BPRS Amana

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Samsidar, Samsidar, Pipi Arviana, Lince Bulutoding, and Syaiful Muhlis. "System Implementation and Governance in Sharia Financial Institutions." INVOICE : JURNAL ILMU AKUNTANSI 7, no. 1 (2025): 22–28. https://doi.org/10.26618/inv.v7i1.16244.

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Islamic finance institutions (IFIs) are bound by principles that extend beyond profit-making; they must ensure accountability to Allah SWT in their operations. These institutions are required to adhere strictly to Sharia standards, which guide their governance and systems. This study aims to examine the implementation of systems and governance in IFIs in Indonesia. A descriptive qualitative approach, utilizing library research, was employed to explore this subject. The findings reveal that the primary goal of the Islamic financial system is to redistribute wealth, facilitating the transfer of

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Kurniawan, Muhamad Rowi, Abdurrahman, Sinta Thia Anggraeni, Uswatun Hasanah, and Marwiyah. "The Problem of Akad Murabahah in Sharia Banks: Between Profit-Oriented and Sharia Compliance." Demak Universal Journal of Islam and Sharia 2, no. 01 (2024): 55–66. https://doi.org/10.61455/deujis.v2i01.97.

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This study aims to evaluate financing practices with murabahah contracts carried out by Islamic Banks in Indonesia. While this practice can generate significant profits, there are risks of adherence to sharia principles. The main issue involves the use of the wakalah contract and the existence of murabahah objects. Research shows that wakalah contracts are still made at the same time as murabahah contracts, and the existence of murabahah objects is not always ascertained by Islamic banks. In overcoming this dilemma, Islamic banks need to maintain a balance between seeking maximum profit and co

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Rusady, Evita Nurul, Girang Razati, and Suci Aprilliani Utami. "Sharia Corporate Governance and Reputation Effects on Customer Trust in Islamic Bank (Survey on BJB Syariah KCP Cimahi)." Review of Islamic Economics and Finance 2, no. 2 (2019): 17–28. http://dx.doi.org/10.17509/rief.v2i1.21829.

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The city of Cimahi is ranked the lowest in wealth and deposits compared to eight cities in West Java Province and this is what confirms that the level of public trust in Islamic banks is still low. Another factor that causes low customer confidence is that the Sharia Corporate Governance has not been maximized, as evidenced by IRTI's research results showing that GCG implementation has not been implemented well in Islamic banks in various countries and failure to apply sharia principles to 85%. Sharia Corporate Governance (SCG) is a combination of two theories, namely Good Corporate Governance

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Mohamad Rahmawan Arifin, Ahmad Syahrul Fauzi, Sri Runtiningsih, Frank Aligarh, and Arif Nugroho. "The Performance of Islamic Stocks and Conventional Stocks During the COVID-19 Shock: Evidence from Indonesian Stock Market." IQTISHODUNA: Jurnal Ekonomi Islam 13, no. 1 (2024): 265–84. http://dx.doi.org/10.54471/iqtishoduna.v13i1.2340.

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This study aims to analyze the performance of Islamic stocks and conventional stocks in Indonesia during the crisis period due to the COVID-19 pandemic. Islamic stocks and conventional stocks are divided based on sharia compliance qualifications by each stock. The sample used in this study is nine sharia stocks taken from the Jakarta Islamic Index (JII) and nine conventional stocks taken based on nine non-shariah compliance stocks included in the IDX30 Index during 31 August 2020 to 31 July. 2022. The analytical method used in this study is Ordinary Least Square (OLS) using panel data, then th

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Mahardhika, Singgih. "Analysis of Zakat Collection Based on Sharia Compliance Principles Before and After the Pandemic." Jurnal Ilmiah Ekonomi Islam 9, no. 2 (2023): 2052. http://dx.doi.org/10.29040/jiei.v9i2.8442.

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In this research, the authors analyzed sharia compliance and its application in the field of collecting BAZNAS Berau Regency before and during the pandemic. The research aimed to determine whether BAZNAS Berau Regency has carried out the fundraising management function following the provisions set by BAZNAS RI contained in IKSOPZ. This research used a quantitative method with a case study approach, Index of Sharia Compliance in Zakat Management Organization (IKSOPZ) analysis, and Analytical Hierarchy Process (AHP) to analyze the improvement strategy of sharia performance at BAZNAS Berau Regenc

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Andi Hotmatua Harahap and Atika Atika. "Analisis Implementasi Gadai Emas Pada Bank Syariah Indonesia Ditinjau Dari Shariah Compliance." Journal of Business, Finance, and Economics (JBFE) 5, no. 2 (2024): 253–66. http://dx.doi.org/10.32585/jbfe.v5i2.5726.

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The practice of Pawning Gold is currently widely carried out by Indonesian Sharia Banks. One of the Islamic Bank products that uses sharia principles as a guideline in its operations, the level of compliance with sharia compliance in its implementation must be measured and adjusted to sharia compliance. This research is a benchmark for the level of sharia compliance in the implementation of BSI gold pawning. Researchers chose BSI KCP Medan Marelan as the research object with a research focus related to the suitability of Sharia Compliance in the implementation of gold pawning at BSI. This rese

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Asmo, Abdi, and Misi Anggraini. "SHARIA COMPLIANCE : Analytical Study of Mudharabah Agreements in BMT UM Sarolangun District." Jurnal Studi Islam dan Sosial 6, no. 2 (2024): 89–102. http://dx.doi.org/10.61941/iklila.v6i2.176.

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This research discusses compliance with sharia principles which is an absolute requirement that must be implemented by financial institutions that implement sharia principles. This research uses descriptive qualitative methods. The results of the research show that the implementation of the Mudharabah contract product at BMT UM Sarolangun Regency is said to be in accordance with sharia compliance standards, considering the results of the analysis regarding implementation at BMT UM Sarolangun Regency in KHES article 248 regarding for contract implementation and is confirmed by the opinion of th

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Sriani, Endang, Nidaul Hasanah, and Ubaedul Mustofa. "The Role of Sharia Compliance in Online Shop Applications in Improving Consumers’ Trust." IQTISHADIA 15, no. 2 (2022): 309. http://dx.doi.org/10.21043/iqtishadia.v15i2.13606.

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<p>Muslim business transactions are governed by the principles of Islamic values, specifically Sharia compliance. However, accommodating these values poses a challenge for modern transaction system providers. This is because online shop providers have not been considering Sharia compliance as a crucial aspect to enhance consumer confidence, especially among Muslim consumers. Therefore, this research aims to determine the extent to which sharia conformity of web features and online shop applications influences consumers’ trust in the online shopping platform. It is a quantitative analysis

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Santika, Ana, and Ruslan Abdul Ghofur. "THE INFLUENCE OF SHARIA COMPLAINCE AGAINST FRAUD ON THE SHARIA BANKS IN INDONESIA." I-ECONOMICS: A Research Journal on Islamic Economics 5, no. 2 (2019): 102–15. http://dx.doi.org/10.19109/https://doi.org/10.19109/ieconomics.v5i2.4082.

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This study aims to analyze how big the influence of sharia compliance towards the profitability of Islamic Banks in Indonesia. The sample selected by the method of purposive sampling so obtained 9 samples of islamic banks The Unit of analysis in the study amounted to 45 of the annual report of Islamic Banks. Research approach with quantitative methods using secondary data. Type the quantitative data in the form of data of financial statements (annual report) each bank of the the year 2013 until 2017. The results of this study seen from the results of the F test, a variable Profit Sharing Ratio

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