The Role and Function of the Sharia Supervisory Board in Supervising Sharia Banking (Study at BPRS Maslahat Dana Syariah Nusantara)

Authors

  • Dafta Zatiwa Universitas Islam Negeri Fatmawati Sukarno Bengkulu
  • Desi Isnaini Universitas Islam Negeri Fatmawati Sukarno Bengkulu
  • Herlina Yustati Universitas Islam Negeri Fatmawati Sukarno Bengkulu

DOI:

https://doi.org/10.30651/jms.v11i3.31664

Abstract

This study aims to determine the role and function of the Sharia Supervisory Board in supervising BPRS Maslahat Dana Syariah Nusantara, the supervisory mechanism implemented by the Sharia Supervisory Board towards BPRS Maslahat Dana Syariah Nusantara, and the obstacles faced by the Sharia Supervisory Board in carrying out its supervisory function at BPRS Maslahat Dana Syariah Nusantara. This study uses a qualitative descriptive approach with field methods at PT BPRS Maslahat Dana Syariah Nusantara, Bengkulu. Data were collected through interviews, observations, and documentation, with informants selected using purposive sampling. Data analysis was carried out through collection, reduction, presentation, and drawing conclusions. The results of the study indicate that 1) the Sharia Supervisory Board of BPRS Maslahat Dana Syariah Nusantara Bengkulu plays a role in ensuring sharia compliance, reviewing and approving new products/services, conducting routine supervision and sharia audits, and submitting DSN-MUI fatwas to BPRS practices, 2) The supervisory mechanism of the Sharia Supervisory Board at BPRS Maslahat Dana Syariah Nusantara Bengkulu includes the appointment of members, supervision of bank operations, reporting of supervision results, and implementation of regulations to support sharia principles, and 3) Constraints of the Sharia Supervisory Board at BPRS Maslahat Dana Syariah Nusantara include limited competence and human resources, high workload and dual positions, as well as regulations and governance that do not fully support optimal sharia supervision.

Downloads

Published

2026-05-24

How to Cite

Dafta Zatiwa, Desi Isnaini, & Herlina Yustati. (2026). The Role and Function of the Sharia Supervisory Board in Supervising Sharia Banking (Study at BPRS Maslahat Dana Syariah Nusantara). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 11(3). https://doi.org/10.30651/jms.v11i3.31664

Issue

Vol. 11 No. 3 (2026)

Section

Artikel

License

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya as publisher of the journal.

Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya.

Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Tadarus are sole and exclusive responsibility of their respective authors and advertisers.

Rights of Authors
The Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah And Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya recognize the retention of the following:

  • Patent and trademark rights and rights to any process or procedure described in the article.
  • The right to photocopy or make single electronic copies of the article for their own personal use, including for their own classroom use, or for the personal use of colleagues, provided the copies are not offered for sale and are not distributed in a systematic way outside of their employing institution (e.g. via an e-mail list or public file server). Posting of an article on a secure network (not accessible to the public) within the author institution is permitted.
  • The right, subsequent to publication, to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes.