Syariah Governance Dalam Operasional Lembaga Keuangan Syariah


Abstract
The development of the Islamic finance industry, especially in the banking sector in Indonesia, certainly requires a governance system that ensures the achievement of the objectives of Islamic Financial Institutions. The governance system of Islamic Financial Institutions certainly has differences with conventional banking governance systems. This is due to the necessity for Islamic financial institutions to ensure the implementation of sharia principles in all products, instruments, operations, practices and management of sharia banking. This paper will mainly explain about sharia governance (Syariah Governance) related to its concept and implementation in both Indonesia and Malaysia, it aims to get a good comparison of the urgency and position of Sharia Governance in the Islamic Financial Institutions of the two countries. The preparation of this paper uses a normative juridical method, by examining problems based on the relevant laws and regulations, and is carried out descriptively. Based on the results obtained, the function or importance of Sharia Governance in all countries that implement it is the same, namely to keep profit / profit / profit from all Sharia Financial Institutions from the ribawi system and various other non-halal methods. This is to maintain the purity of all profits so that they are guaranteed to be halal. Syariah Governance arrangements in Malaysia are also more comprehensive and broader in scope, they are also known to be strict and firm in the formation or recruitment of institutional workforce related to the implementation of Sharia Governance, so that Malaysia is more globally recognized for implementing Sharia Governance than Indonesia. The position of Sharia Governance in Islamic Financial Institutions around the world is vital and inviolable, without the existence of Sharia Governance, Financial Institutions will not be able to carry out Sharia Compliance properly, and on behalf of their Institution as one of the Sharia Financial Institutions. And without Sharia Governance, they are not responsible to Allah SWT, they are only responsible to humans, namely the company's stakeholders.
Keywords: Sharia Governance, Islamic Financial Institutions, Governance.
Abstrak
Perkembangan industri keuangan syariah khususnya di sektor perbankan di Indonesia tentunya membutuhkan sistem tata kelola yang menjamin tercapainya tujuan-tujuan Lembaga Keuangan Syariah. Sistem tata kelola Lembaga Keuangan Syariah tentunya memiliki perbedaan dengan sistem tata kelola perbankan konvensional. Hal ini dikarenakan adanya keharusan bagi Lembaga Keuangan Syariah untuk memastikan terlaksananya prinsip-prinsip syariah pada seluruh produk, instrumen, operasi, praktek dan manajemen perbankan syari’ah. Tulisan ini terutama akan menjelaskan tentang tata kelola syariah (Syariah Governance) terkait dengan konsep dan penerapannya baik di Indonesia maupun Malaysia, hal ini bertujuan untuk mendapatkan perbandingan yang baik untuk urgensitas dan kedudukan Syariah Governance pada Lembaga Keuangan Syariah kedua Negara tersebut. Penyusunan makalah ini meggunakan metode yuridis normatif, dengan mengkaji permasalahan berdasarkan peraturan perundang-undangan terkait, dan dilakukan secara deskriptif. Berdasarkan hasil yang didapatkan adalah Fungsi atau pentingnya Syariah Governance pada semua Negara yang menerapkannya adalah sama, yaitu untuk menjauhkan laba/profit/keuntungan dari semua Lembaga Keuangan Syariah dari sitem ribawi dan berbagai cara yang tidak halal lainnya. Hal ini untuk menjaga kemurnian dari seluruh laba agar tetap terjamin kehalalannya. Pengaturan Syariah Governance di Malaysia juga lebih komprehensif dan lebih luas cakupannya, mereka juga terkenal ketat dan tegas dalam pembentukan atau perekrutan tenaga kerja lembaga lembaga terkait penerapa Syariah Governance, sehingga Malaysia lebih diakui secara global untuk penerapan Syariah Governance daripada Indonesia. Kedudukan dari Syariah Governance pada Lembaga Keuangan Syariah di seluruh dunia adalah vital dan tidak dapat diganggu gugat, tanpa adanya Syariah Governance, Lembaga-Lembaga Keuangan tidak akan bisa menjalankan Syariah Compliance dengan baik, dan mengatasnamakan Lembaga mereka sebagai salah satu Lembaga Keuangan Syariah. Dan tanpa Syariah Governance maka mereka tidak bertanggung jawab dengan Allah SWT, mereka hanya bertanggung jawab kepada manusia, yaitu para stakeholders perusahaan.
Keywords: Syariah Governance, Lembaga Keuangan Syariah, Tata kelola.
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