Beberapa penelitian terdahulu terkait screening pasar modal syariah belum banyak yang melakukan eksplorasi secara mendalam terhadap screening syariah pada indeks disuatu negara selama beberapa kurun waktu. Penelitian ini bertujuan mengeksplorasi screening syariah yang dilakukan pada entitas yang terdaftar di Jakarta Islamic (JII) Index tahun 2015-2019. Penelitian menggunakan pendekatan quantitative deskriptif dengan menganalisa dan mendeskripsikan screening syariah pada entitas yang terdaftar di JII. Temuan penelitian menunjukkan bahwa Otoritas Jasa Keuangan telah melakukan screening syariah dengan baik pada entitas yang terdaftar sesuai dengan kriteria yang ditetapkan, hal ini dibuktikan dengan melihat aspek qualitative entitas yang tidak menjalankan aktivitas yang mengandung unsur riba, gharar, dan maysir. Sementara pada aspek quantitative, entitas telah mengikuti kesesuaian antara besaran persentase utang berbasis bunga tidak lebih dari 45 persen dan pendapatan non halal tidak lebih dari 10 persen. Namun kriteria yang ditetapkan OJK dan MUI masih terdapat beberapa kelemahan jika dibandingkan dengan kriteria screening yang berlaku di negara lain.
No abstract
This study aims to find out how the Role of Sharia Audit in Supervision of Shariah Complince at Bank Syariah Indonesia (KCP) Bima City. By focusing on three main topics of discussion, namely the role of the shariah compliance audit, the shariah audit framework, and the concept of monotheism contained in the shariah compliance audit. The research method used in this research is qualitative with a phenomenological approach. The informants from the Indonesian Sharia Bank (KCP) Bima City consisted of two informants, namely the Leader and the Branch Operational and Service Manager. The data used in this study is primary data obtained through direct interviews with informants and secondary data is data obtained from internet data. The results of this study indicate that, the role of shariah compliance audit at the Bank Syariah Indonesia Office (KCP) Bima City is the supervision of financial statements. Furthermore, in the implementation of the sharia audit framework at the Indonesian Sharia Bank Sub-Branch Office of Bima City, the guidelines on the DSN MUI fatwa for audits outside of the financial aspect and sharia PSAK as guidelines in auditing financial statements. And the concept of monotheism contained in the shariah compliance audit at Bank Syariah Indonesia (KCP) Bima City is to apply an honest and trustworthy attitude in the implementation of the audit.
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