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Abstract
Shariah governance merupakan konsep tata kelola yang unik dan khusus bagi perusahaan atau lembaga keuangan yang menawarkan produk dan jasa yang sesuai denganprinsip syariah.Shariah governance hakekatnya menjadi komplementer dari sistem tata kelola perusahaan yang baik (good corporate governance) yang sudah ada yang fungsi utamanya untuk melakukan review atas kepatuhan syariah atas seluruh aktivitas perusahaan baik sebelum terjadinya transaksi (ex-ante) maupun setelah terjadinya transaksi (ex-post). Untuk menjalankan fungsi tersebut, sistem shariah governance harus memiliki tiga komponen utama, yaitu dewan syariah (DPS), opini kepatuhan syariah dan proses review syariah. Pada prakteknya, model shariah governance lembaga keuangan syariah (LKS) yang diterapkan di berbagai negara bervariasi disebabkan adanya perbedaan kerangka hukum yang mengaturnya. Penelitian ini menganalisis model shariah governanceLKS berdasarkan kerangka hukum yang berlaku di Indonesia melalui analisis konten terhadap undang-undang, peraturan, surat edaran dan peraturan lainnya yang berhubungan dengan keuangan dan perbankan syariah. Shariah governance pada penelitian ini dilihat dari empat aspek utama, yaitu pernyataan regulasi yang mengaturnya, struktur organisasi, proses dan fungsi shariah governance. Penelitian ini menemukan bahwa konsep shariah governance LKS di Indonesia disinggung secara singkat dalam UU Perbankan Syariah yang selanjutnya dijabarkan secara umum melalui PBI dan SEBI. Adapun struktur organisasi shariah governance mengadopsi model sentralisasi melalui dewan fatwa pada level nasional yang selanjutnya membentuk dewan syariah pada level perusahaan. Sementara dari segi prosesnya, Indonesia menganut pendekatan moderat. Selanjutnya, aspek fungsi shariah governance memiliki fungsi utama sebagai pengawasan dan penasehatan. Dengan demikian, pihak otoritas perlu mengembangkan konsep shariah governance yang komprehensif dalam bentuk guidelines yang jelas dan ketat demi menjaga kepercayaan masyarakat terhadap kepatuhan syariah oleh para industri.
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References
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References
AAOIFI, Statement on Governance Principles and Disclosure for Islamic Financial ‎Institutions.
AAOIFI, Governance Standard for islamic Financial Institutions, No. 1-3, 1999, Bahrain.
Grais, W dan Pellegrini, M. (2006), “Corporate Governance and Shariah Compliance in Institutions Offereing Islamic Financial Sevicesâ€, September 2006, World Bank.
Hasan, Zulkifli (2010), “Regulatory Framework of Shariah Governance System in Malaysia, GCG Countries and the UKâ€, Kyoto Bulletin of Islamic Area Studies, 3-2, p. 82-115.
Hassan, et.al. (2013), “A Comparative Analysis of Shariah Governance in Islamic Banking Institutions Across Jurisdictionâ€, Isra Research Paper, No. 50/2013.
IFSB Report 2013.
IFSB (2009), Guiding Principles on Shariah Governance Systems for Institutions Offering Islamic Financial Sevices, December 2009.
Iqbal dan Mirakhor (2011), An Introduction to Islamic Finance: Theory and Practice (Singapore: John Wiley).
Islamic Financial Services Board (2009), Guiding Priciples on Shariah Governance System for Institutions Offering Islamic Financial Services, December 2009.
Isra (2010), Islamic Financial System: Principles and Operations, (Isra Press: Kuala Lumpur).
Kumpulan Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) 2000-2007.
Handoko, Luqman Hakim and Saim Kayadibi (2013), “The Implementation of Good Governance in the Era of Caliphate Omar Ibn Abd al-Aziz (61H-101 H/717-720 M)†Global Review of Islamic Economics and Business, Vol. 1, No. 2.
Rama, Ali (2014), “Analisis Komparatif Model Shariah Governance Lembaga Keuangan Syariah: Studi Kasus Negara ASEANâ€, Laporan Penelitian Puslitpen UIN Syarif Hidayatullah Jakarta 2014
Taimiyah, Ibnu (2008), Al-Hisbah, edisi terjemahan (Jakarta: Nusantara Intikarma Pratama).
Wardhany, Nurhastuty dan Arshad, S. (2012), “The Role of Shariah Board in Islamic Banks: A Case Study of Malaysia, Indonesia, and Brunei Darussalamâ€. 2nd Isra Colloquium.