Tingkat Kepatuhan Syariah di Lembaga Keuangan Syariah

Sepky Mardian


This study aimed to evaluate the degree of implementation of syariah compliance in
Islamic banks in Indonesia toward 3 aspects i.e Syariah Supervisory Board (SSB),
product and financial report. The study was analyzed by exploratoring those aspects in
Islamic banks. The study found several critical issues on syariah compliance toward
SSB regarding the independence, multi-served position of SSB, competences and
syariah audit. The large scale of murabahah in Islamic bank financing that also was
caused by depositors paradigm on savings and the issue on murabahah that was
practiced differently to its basic concept are the critical issues on products. Finally,
regarding to financial reporting such as income smoothing on profit distribution, lack
of syariah competences of the independent auditor and treatment of murabahah

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DOI: https://doi.org/10.35836/jakis.v3i1.41

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