Burhanuddin, Mohammad Mohtar (2025) Analysis of the Role of the Sharia Supervisory Board in the Supervision of Sharia Financial Products at BMT La Tansa Gontor Ponorogo Based on Law No. 21 of 2008. S1 Undergraduate thesis, Universitas Darussalam Gontor.

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Abstract

This study discusses the role of the Sharia Supervisory Board (DPS) in supervising Islamic financial products at BMT La Tansa Gontor, Ponorogo, based on Law No. 21 of 2008. DPS plays an important role in ensuring Sharia compliance in micro Sharia financial institutions, especially in the pesantren environment, to maintain public trust in the Islamic financial system. This study aims to analyze the role of DPS and evaluate its supervisory mechanism at BMT La Tansa Gontor in accordance with applicable regulations. The method used was juridical qualitative research using a legal phenomenon analysis approach. The data were obtained through interviews, observations, and documentation studies. Primary data sources came from interviews with DPS, BMT staff, and customers, while secondary data were obtained from the related literature and regulations. The novelty of this research lies in the specific study of DPS in pesantren-based BMT, which has not been widely studied in the context of national Sharia regulations. The research results indicate that the role of the Sharia Supervisory Board (DPS) at BMT La Tansa Gontor has been carried out effectively and is in accordance with Law No. 21 of 2008 and Bank Indonesia regulations. The DPS supervises and ensures that all products at BMT La Tansa Gontor comply with Islamic Sharia. The supervision mechanism has been implemented effectively, monitored daily, and there are also daily and monthly reports. The conclusion of this research indicates that the role of the Sharia Supervisory Board (DPS) at BMT La Tansa Gontor is very important in maintaining compliance with Sharia principles and plays a vital role in preserving the integrity and sustainability of BMT La Tansa Gontor as a Sharia Financial Institution.

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