PELAKSANAAN FUNGSI PENGAWASAN DEWAN PENGAWAS SYARIAH PADA BANK SYARIAH DI KOTA MAKASSAR

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan fungsi pengawasan Dewan Pengawas Syaraiah (DPS) pada bank syariah serta kendala yang dihadapi DPS dalam melaksanakan fungsi pengawasan pada bank syariah. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Lokasi penelitian di Unit Usaha Syariah (UUS) Bank Sulselbar yang berada di Kota Makassar. Responden penelitian ini adalah anggota DPS di UUS Bank Sulselbar. Metode pengumpulan data menggunakan teknik wawancara dan kepustakaan. Hasil penelitian menunjukan bahwa pelaksanaan fungsi pengawasan DPS di UUS Bank Sulselbar telah cukup optimal. Bentuk pengawasan DPS terdiri dari pengawasan on-site (pengawasan langsung) dan off-site (pengawasan tidak langsung). Pengawasan DPS meliputi; menganalisa laporan hasil audit internal dan fungsi kepatuhan untuk pemenuhan prinsip-prinsip syariah atas kegiatan penghimpunan dana dan penyaluran dana serta pelayanan jasa bank, melakukan uji petik, memberikan saran dan opini syariah, melaksanakan rapat dan kajian internal, serta membuat laporan pengawasan secara periodik. Adapun kendala pelaksanaan fungsi pengawasan DPS yakni kurangnya sumber daya insani (SDI) di bank syariah, serta belum maksimalnya penerapan Good Coorporate Governance (GCG) oleh DPS.\nThis study aims to determine the implementation of the supervisory function of Sharia Supervisory Board (DPS) in Islamic banks as well as the obstacles faced by DPS in carrying out the supervisory function in Islamic banks. This type of research is a descriptive study with a qualitative approach. The location of the study is in the Sulselbar Bank Syariah Business Unit (UUS) located in Makassar City. The respondents of this study were DPS members at the Sulselbar Bank UUS. Data collection methods using interview techniques and literature. The results of the study showed that the implementation of the DPS supervision function at UUS Bank Sulselbar was quite optimal. The form of DPS supervision consists of on-site supervision (direct supervision) and off-site (indirect supervision). Supervision of SSB includes; analyzing reports on the results of internal audit and compliance functions to fulfill sharia principles for fundraising and distribution of funds and bank services, conducting sampling tests, providing sharia advice and opinions, conducting internal meetings and studies, and making periodic monitoring reports. The obstacles to the implementation of the supervisory function of the DPS are a lack of human resources (SDI) in Islamic banks, and not yet the maximum implementation of Good Corporate Governance (GCG) by DPS.