PELAKSANAAN SHARIA COMPLIANCE PADA BANK SYARIAH (STUDI KASUS PADA BANK SYARIAH MANDIRI, JAKARTA)

Abstract

The Implementation of Sharia Compliance at Islamic Bank (Case Study on Mandiri Syariah Bank, Jakarta). This study is aimed at finding out the controlling system and the implementation of supervision of compliance of Bank Indonesia (BI) and Sharia Supervisory Board toward the Mandiri Syariah Bank; how is the implementation and its internal audit, what are the roles and responsibilities of the director of compliance for all stakeholders of compliance unit of Bank Syariah Mandiri. The design of this study is qualitative approach. The result shows that the system of supervision of compliance toward sharia has been done based on the rules. The functions of sharia by the director of compliance to all employees of Mandiri Syariah Bank normatively has been implemented in accordance with the principles of compliance, the compliance culture, management risk and the values of Mandiri Syariah Bank.The implementation of internal audit at Bank Syariah Mandiri has not been effective, the roles of compliance director and compliance unit were crucial in controling compliance culture to gain better achievements of Bank Syariah Mandiri