Studi analisis pelaksanaan tugas dewan pengawas syariah (dps) dalam mengawasi kegiatan ekonomi di lembaga keuangan syariah

M. Ali Tsabit Khusen, Moh Bahrudin, Madnasir Madnasir

Abstract


Penelitian ini menggunakan penelitian lapangan kualitatif, khususnya menggunakan teknik deskriptif analitis. Sumber data yang digunakan meliputi data primer dan data sekunder. Peneliti memilih dua lokasi penelitian yaitu BMT Adzkiya Khidzmatul Ummah (AKU) dan BMT Artha Buana Metro untuk dijadikan sebagai sampel penelitian. Dalam metodologi pengumpulan data khusus ini, penulis menggunakan strategi : Wawancara, Semi Wawancara, Wawancara tidak terstruktur dan Dokumentasi. Peneliti menjelaskan bagaimana kredibilitas, ketergantungan, transferabilitas, dan verifikasi data menentukan validitasnya dan menggunakan tringulasi. Hasil temuan penelitian menunjukan bahwa arti penting Dewan Pengawas Syariah (DPS) pada BMT Artha Buana dan BMT Adzkiya Khidzmatul Ummah (AKU) Kota Metro terlihat dalam tugasnya menjamin ketaatan BMT tersebut terhadap prinsip syariah. Penting Dewan Pengawas Syariah (DPS) melakukan pengawasan menyeluruh terhadap aktivitas keuangan BMT, menawarkan layanan konsultasi keuangan, melakukan audit atas laporan keuangan, dan memastikan kepatuhan terhadap prinsip-prinsip syariah dalam kebijakan BMT.


Keywords


Dewan pengawas syariah; baitul mal wa tamwil

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DOI: https://doi.org/10.30872/jinv.v19i4.14017

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