Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta

Abstract

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 (DPS) at PT. BPRS Dana Mulia Surakarta, it's just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal considering there are still several products at PT. BPRS Dana Mulia Surakarta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up.

Keywords: Shariah Compliance Audit, Sharia Supervisory Board