˘ ˇ ˆ˙ - core.ac.uk file- vii - national sharia board and it roles in sharia supervision on...

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NATIONAL SHARIA BOARD AND IT ROLES IN SHARIA

SUPERVISION ON ISLAMIC BANKING IN INDONESIA AND IT

METHODOLOGY OF FATWA

Hatta Syamsuddin

ABSTRACT

The emergence of Islamic banking was considered as a response to the desire of

Muslim communities to disassociate from usury (riba based) system, which has

rotten in Muslim countries since the period of imperialism. Islamic banking

became a very important matter and considered as the modern day requirements

of economic and social necessity for Muslim communities because of its sublime

goal.

The development of time increasing the diversity of financial transactions, both in

trading and banking business, which has no provisions in the old sources of

Islamic jurisprudence. This dangerous phenomenon was the reason for the

importance of a Sharia Supervisory Board to ensure all of banking transactions

comply with the rules and principles of sharia.

This research focused on sharia supervision on Islamic banking in Indonesia,

especially about National Sharia Board. This research applied qualitative

analytical descriptive methodology by collecting, reading, and analyzing

references about the research topic. The limitations of this research were about:

how the sharia supervision system implemented on Islamic banking in Indonesia,

how the National Sharia Board played their roles and faces the challenges in

performing their activities, and how the method applied by the National Sharia

Board in issuing a fatwa.

After conducting research and analysis on several references and experiences in

the field, the research found that: the National Sharia Board in Indonesia has

played their roles, especially in developing Islamic finance industry, ensuring

financial and banking transaction comply with the rules and principles of sharia,

and providing awareness and guidance to the Muslim communities. There were

challenges, internally and externally, facing by the National Sharia Board in

Indonesia. Internal problems around on human resources quality, while external

problems were about legislation support and various public opinion in society.

The issuing of fatwa on financial transactions was the authority of the National

Sharia Board. The National Sharia Board hold on procedures, specific steps, and

certain agreed methodology in issuing fatwa. Nevertheless, there still some fatwas

that caused controversy in the Islamic community.

Keywords: Islamic Banking, Fatwa, Sharia Supervision, Methodology of

Fatwa.

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DEWAN SYARIAH NASIONAL DAN PERANANNYA DALAM

PENGAWASAN SYARIAH PADA BANK SYARIAH DI INDONESIA

SERTA METODOLOGINYA DALAM FATWA

ABSTRAKSI

Kehadiran bank syariah dianggap sebagai sambutan atas keinginan masyarakat

muslim untuk berlepas diri dari sistem ribawi, yang telah mengakar di negara-

negara muslim sejak masa imperialisme. Di jaman modern ini, kehadiran bank

syariah adalah sebuah hal yang sangat mendesak bagi masyarakat muslim, baik

dari sisi ekonomi maupun sosial, karena tujuannya yang sangat mulia.

Perkembangan zaman menjadikan bertambahnya bentuk transaksi keuangan baik

dalam bisnis perdagangan maupun perbankan, yang sebelumnya mungkin tidak

pernah dikenal dalam referensi fiqh islam klasik. Fenomena berbahaya ini

menjadi alasan pentingnya sebuah lembaga pengawasan syariah, yang bertugas

untuk menjaga seluruh transaksi perbankan agar tetap selaras dengan hukum

syariah.

Penelitian ini kami fokuskan seputar pengawasan syariah pada perbankan syariah

di Indonesia khususnya yang dilakukan Dewan Syariah Nasional MUI. Kami

menggunakan metode deskritif analitif kualitatif dengan mengumpulkan,

membaca dan menganalisa referensi seputar tema ini. Kami batasi permasalahan

dalam penelitian ini seputar : Bagaimana peranan DSN dalam pengawasan syariah

serta bagaimana menghadapi tantangan yang dihadapi ? Bagaimana juga metode

yang ditempuh DSN didalam mengeluarkan sebuat fatwa ?

Setelah melakukan penelitian dan analisis terhadap beberapa referensi, didapat

hasil : Bahwa DSN telah memainkan peranan, khususnya dalam pengembangan

industri keuangan syariah, dalam penjagaan transaksi agar tetap selaras syariah,

dan juga dalam penyadaran dan bimbingan pada masyarakat. DSN juga

menghadapi kendala internal berupa permasalahan kualitas SDM, dan juga

kendala eksternal berupa ketentuan perundangan yang belum kooperatif

sepenuhnya, serta pandangan masyarakat yang masih beragam.

Untuk penerbitan fatwa dalam masalah transaksi keuangan, yang memiliki

wewenang sepenuhnya adalah Dewan Syariah Nasional. Mereka memiliki

prosedur dan langkah dalam mengeluarkan suatu fatwa, dengan metodologi

tertentu yang disepakati. Namun meskipun demikian, masih saja ada beberapa

fatwa yang mengundang perdebatan di tengah masyarakat.

Kata Kunci : Bank Syariah, Pengawasan Syariah, Metodologi Fatwa,

Syariah, Fatwa

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