Analisis Sistem Tata Kelola Syari’ah bagi Perbankan Syari’ah di Indonesia dan Malaysia
Keywords:
shariah governance, shariah financial institution, Shari'ah supervisory board, the fatwaAbstract
Abstract
Shariah governance is a term that would represent a model of corporate governance designed to ensure the compliance of shariah principles. The study analyzes the regulatory framework of shariah governance system for Islamic financial institution between Indonesia and Malaysia, based on the legal framework in each jurisdiction. Comparative analysis is conducted on the four major aspects of shariah governance, namely regulatory framework, organizational structure, process and function of shariah council. The study finds that there are many similarities as well as difference of shariah governance practices in both countries. The similarity, for example, is that both countries have a centralized fatwa council at national level and shariah board at firm level to supervise the implementation of fatwa at industry. According to the process of shariah governance particularly on the restriction of any appointment as shariah board in other financial institutions and qualification for the shariah board, Malaysia adopts strict approach, while Indonesia adopts moderate approach.
Abstraksi
Tata kelola syari’ah atau shariah governance merupakan istilah yang dapat merepresentasikan akan suatu model tata kelola yang didesain secara kelembagaan untuk memastikan kepatuhan terhadap aspek syari’ah. Penelitian ini bermaksud untuk menganalisa model tata kelola syari’ah bagi lembaga keuangan syari’ah yang ada di Indonesia dan Malaysia, berdasarkan kerangka hukum di masing-masing yurisdiksi tersebut. Analisis komparatif dilakukan pada empat aspek utama dari sistem tata kelola syari’ah, yaitu regulasi, struktur organisasi, proses dan fungsi dewan syari’ah. Penelitian ini menemukan berbagai kesamaan dan perbedaan tentang model tata kelola syari’ah di kedua negara tersebut. Persamaanya misalnya adalah kedua negara tersebut menerapkan sistem sentralisasi fatwa melalui lembaga fatwa di tingkat nasional yang pengawasan penerapannya di industri dilakukan oleh dewan syari’ah pada internal perusahaan. Sementara pada aspek proses khususnya masalah rangkap jabatan dan kompotensi bagi anggota dewan syari’ah, di Malaysia menggunakan pendekatan ketat. Sementara di Indonesia cenderung moderat.
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