Peran dan Implikasi Dewan Pengawas Syariah pada Lembaga Keuangan Mikro Syariah di Indonesia Perspektif Maqashid Syariah
DOI:
https://doi.org/10.70095/cieber.v1i1.1Keywords:
Sharia Supervisory Board Maqashid Sharia Islamic Micro Finance Sharia CooperativeAbstract
Islamic cooperatives are financial institutions categorized as micro, operating based on Islamic Sharia principles. In carrying out its operations, Islamic cooperatives must ensure that all activities do not conflict with Sharia principles. The role of the Sharia Supervisory Board, as an extension of the DSN-MUI, is crucial in overseeing all cooperative activities. The purpose of this study is to determine the role of the sharia supervisory board and the implications for the realization of maqashid sharia in Kopsyah Harapan Sejahtera UIN Syekh Nurjati Cirebon. This research uses a qualitative method approach. The data collection techniques used were observation, interview, and documentation. The data sources used are primary and secondary data. The results showed that the role of the Sharia Supervisory Board of Kopsyah Harapan Sejahtera has been running optimally, because it has ensured that all cooperative activities and transactions, including fund management, products offered, and operations, are under sharia principles.
References
Atmajaya, R. S., Nashiruddin, M., & AlMubaroq, M. M. (2024). Peran Dewan Pengawas Syariah (DPS) dalam Perbankan Syariah. Rayah Al-Islam, 8(2), 488-500.
Deski, A. (2022). Maqasid Syari’Ah Menurut Abdul Wahab Khalaf. Jurnal Ilmiah Al-Furqan: Al-Qur’an Bahasa Dan Seni, 9(1), 203–213
Fadzila, A. U., Santoso, A. B., Surur, M. M., Widiastuti, R., Hidayah, L. N., & Abadi, M. T. (2023). Peran Dewan Pengawas Syariah dalam Meningkatkan Kepercayaan Publik terhadap Lembaga Keuangan Syariah. Jurnal Ilmiah Ekonomi dan Manajemen, 1(4), 298-308.
Fauzan, H., & Imawan, D. H. (2023). Pemikiran Maqashid Syariah Al-Tahir Ibn Asyur. al-Mawarid Jurnal Syariah dan Hukum (JSYH), 5(1), 101-114.
Gumilang, A., & Aziz, A. Wartoyo, W (2025). Sistem Kapitalisme dan Sosialisme: Sebuah Tinjauan dan Kritik Ekonomi Islam. Multiplier: Jurnal Magister Manajemen, 6(1), 30-51.
Isnaini, N. (2023). Zakat Produktif Sebagai Instrument Membangkitkan Kesejahteraan Perekonomian Di Masa Pandemic Covid19. Jurnal Ekonomika dan Bisnis Islam, 6(1), 70-83.
Jakaria, D., Wartoyo, W., & Iqbal, M. (2024). Analisis Peran BMT Dalam Pemberdayaan UMKM Melalui Pembiayaan Murabahah (Studi Kasus BMT Al-Ishlah Mitra Sejahtera). AL-MULTAZIM: Jurnal Manajemen Bisnis Syariah, 4(2), 677-691.
Jamila, S. N., & Aziz, A. (2024). Pengaruh Literasi Keuangan Syariah dan Brand Image Terhadap Keputusan dalam Menggunakan Produk Perbankan Syariah pada Aktivis Mahasiswa FEBI UIN Siber Syekh Nurjati Cirebon. AB-JOIEC: Al-Bahjah Journal of Islamic Economics, 2(02), 42-54.
Kurnia, N., Wartoyo, W, Bakhri, S. (2025). Analisis Komparasi Kinerja Bank Umum Syariah di Indonesia Menggunakan Maqashid Sharia Index. Velocity: Journal of Sharia Finance and Banking, 5(1), 74-87.
Meilinda, S., & Pelitawati, E. Wartoyo, W (2025). Study of the Concept of Ashabiyah Ibnu Khaldun in the Development of Human Resources for Modern Economic Development. Journal of Sharia Micro Enterprise and Cooperation, 2(2), 10-23.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. New York: SAGE
Ningtyias, F. W., & Kurrohman, T. (2020, May). Food taboos and recommended foods for pregnant women: the study of phenomenology in pendhalungan society. In IOP Conference Series: Earth and Environmental Science (Vol. 485, No. 1, p. 012149). IOP Publishing.
Rachman, T., & Rezeki, F. (2023). The Influence Of Transformatıonal Leadershıp Style And Job Satısfactıon On Work Engagement Through Perceıved Organızatıonal Support At Cv Rafana Kıds Store. Asian Journal Of Management, Entrepreneurship And Social Science, 3(04), 1292-1310.
Ramadhani, R., Ma’ruf, M. H., & Rukmini, R. (2024). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023. Jurnal Ilmiah Akuntansi, 1(3), 31-40.
Rizqiana, A. N. (2022). Meningkatkan Kualitas Layanan Anggota Koperasi Menggunakan Metode Qualiy Function Deployment (Qfd) Pada Produk K4 (Studi Kasus: Di Kspps Tunas Artha Mandiri Brebes) (Doctoral dissertation, Universitas Mercu Buana Jakarta).
Rosviana, M. I., Aziz, A., & Wartoyo, W. (2025). Implementation Of Islamic Business Ethics On Financing, Performance And Leadership In Sharia Cooperatives: Study of the Prosperous Hope Cooperative of UIN Siber Syekh Nurjati Cirebon. Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam, 9(001), 137-148.
Saputri, M. N., Akbar, W., & Widagdo, H. H. (2025). Penerapan Prinsip Syariah Dalam Operasional Koperasi Sekolah Di Mahad Al-Irsyad Lil Banat Yala Thailand. Jurnal Manajemen Terapan dan Keuangan, 14(01), 278-293.
Setiaji, T. A. A., & Maula, B. S. (2024). Peran Dewan Pengawas Syariah Dalam Penerapan Sharia Compliance Pada BMT Hikmah Sumber Rejeki Cilacap. Innovative: Journal Of Social Science Research, 4(1), 441-457.
Syarofi, M., & Putri, L. (2023). The Importance of Sharia Supervisory Board on Islamic Financial. Airlangga Journal of Innovation Management, 4, 74-83.
Taufik, M., & Alfin, A. (2024). Peranan Dewan Pengawas Syariah (Dps) Terhadap Kepatuhan Penerapan Akad Syariah Sesuai Fatwa Dsn-Mui Dalam Pembiayaan Lembaga Keuangan Syariah (Studi Kasus Pada Koperasi Syariah Di Kabupaten Agam). Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan, 28(1), 152-178.
Usman, U., Wartoyo, W., Haida, N., & Wahyuningsih, N. (2024). Implementasi Sustainable Development Goals (SDGS) Di Indonesia Perspektif Ekonomi Islam. Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman, 12(1), 108-126.
Wati, S. J. N., Wartoyo, W., & Ghoni, A. (2025). Efektivitas Strategi Segmenting, Targeting dan Positioning Produk Tabungan iB Hijrah Haji Pada Bank Muamalat Indonesia. el-Jizya: Jurnal Ekonomi Islam, 13(1), 35-56.
Wartoyo, W., & Haerisma, A. S. (2022). Cryptocurrency in the perspective of maqasid al-shariah. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 18(1), 110-139.
Wartoyo, M. (2024). Koperasi Syariah Berbasis Masjid (Model, Karakteristik dan Manajemen). Indramayu: Penerbit Adab.
Watoyo, W, Habibah, S. A., Anwar, A. M. A. W. K., & Haida, N. N. (2025). Komparasi Kinerja Bank Umum Syariah di Indonesia: Analisis Islamicity Performance Index (IPI). Salam (Islamic Economics Journal), 6(1), 166-183.
