Suchergebnisse

Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysis, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysi, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.

This study describes about the management of zakat based on good governance principles. The method of this study is using library research such as secondary data in the form of books, journal articles or other literature based on the topic being discussed. The results of this study show that good governance is required by LAZ to improve professional performance in order to meet the interests of stakeholders. The implementation of Good Governance Principles in the management of zakat is as follows: Transparency, it means that LAZ must apply the principle of information disclosure to stakeholders. Accountability, it means that LAZ must hold the principle of trust (accountable) in managing zakat funds. Responsibility, it means that LAZ is responsible for distributing zakat funds right up to mustahiq. Independency, it means that LAZ is managed independently and has no dependence on certain people or other institutions. Fairness, it means that LAZ should make every effort to be fair in distributing zakat funds for those who are entitled to it. Sharia Compliance, it means that the collection and distribution of zakat funds managed by LAZ must comply with the Islamic corridor.