Abstract
Shareholders in the Islamic capital market find it difficult to monitor whether sharia principles have been implemented by the company issuing the shares of sharia. Supervision of the company that has issued shares of sharia has become crucial to ensure that the term sharia is not just a mere label, but it must animate every activity of the company. In October 2004 Bapepam has officially formed a special unit Echelon IV level which oversees the development of the Islamic capital market policy in the Indonesian capital market. The formation of a special unit is expected to be born Islamic capital market legal basis as legal protection for shareholders in the Islamic capital market in Indonesia
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