Pentingnya Tugas Dan Kualifikasi Dewan Pengawas Syari’ah (DPS) Dalam Mengawasi Kegiatan Keuangan

Abstract

The results of the study indicate that the importance of the task of the sharia supervisory board in supervising financial activities in non-bank Islamic financial institutions is found in the Baitul Tanwim Muhammadiyah institution, this is reinforced by a mandatory and mandatory Islamic supervisory board that exists in every BMT/BTM institution. determined by the National Supervisory Board. Not everyone can become a sharia supervisory board, but there are qualifications that are put forward by someone to be able to become a sharia supervisory board, one of which is to have a DPS certificate which not many people have that certificate. The suitability of the supervisory board determines the progress that an institution will face.