PENGARUH IMPLEMENTASI PERAN DAN FUNGSI DEWAN PENGAWAS SYARIAHTERHADAP KEPATUHAN PADA ATURAN SYARIAH DI BANK PEMBIAYAAN RAKYAT SYARIAH PROVINSI JAWA BARAT - Kusmiati, Iis (2015)
Permasalahan yang dikajidalampenelitianiniadalahmasihbanyaknyalembagasyariahkhususnyaperbankansyariah yang melanggaraturansyariahseperticatatanpelanggaran yang dipublikasiolehpengadilannegeri agama.Penelitianiniterdiridariduavariabel, yaituimplementasiperandanfungsi Dewan PengawasSyariah (X) danvariabelkepatuhanpadaaturansyariah (Y), dengantujuanuntukmemperolehgambaranmengenaikondisikeduavariabeltersebutsertauntukmengetahuiadakahpengaruhdariimplementasiperandanfungsi Dewan PengawasSyariahterhadapkepatuhanpadaaturansyariah.Adapunobjekpenelitianiniadalah Bank Pembiayaan Rakyat Syariah (BPRS) ProvinsiJawa Barat. Metode yang digunakanadalahmetodeexplanatory survey, yaituteknikpengumpulan data dengancarapenyebaranangket model deskriptifdandianalisisdenganmenggunakanregresisederhana. Jumlahanggotapopulasiyaitu 28 BPRS dandiambil 17 BPRS sebagaisampelmenggunakansampling purposive. Hasilpenelitianmenunjukkanbahwaimplementasiperandanfungsi Dewan PengawasSyariahberadapadakondisisedang/cukupsering.Sedangkankepatuhanpadaaturansyariahberadapadakondisisesuai.Selanjutnya, data yang diperolehberdistribusi normal danberpola linear.Dari hasilujihipotesisdiperolehbahwaimplementasiperandanfungsi Dewan PengawasSyariahberpengaruhpositifterhadapkepatuhanpadaaturansyariah. Kata Kunci :Implementasi Perandan Fungsi DPS, Kepatuhan pada Aturan Syariah Issues examined in this research is still many shariainstitutions, especially sharia Islamic banking still violate the rules of sharia such as violations record published by the court religion. This research consistof two variables, that is implementation the role and function of the Sharia Supervisory Board (X) and variable compliance Sharia on rules (Y). The purpose is to get a description aboutthe condition of two variables and it's know is there influence from implementation of the role and function in Sharia Supervisory Board towards compliance on the rules of sharia.This object of this research isBank Pembiayaan Rakyat Syariah (BPRS)in West Java Province. The method that used is explanatory survey method, that is techniques of data collection by using questionnairedescriptive models and analyzed by using simple regression. Amount of the population members are 28 BPRS and taken 17 BPRS as sample using sampling purvosive. Results of theresearch indicate that implementation of the role and function in Sharia Supervisory Board set of moderate conditions. Whereas, compliance on the rules of sharia in appropriate condition. Then, data show that normal distribution and have linear pattern. From the results of hypothesis testing show that implementation of the role and function in Sharia Supervisory Board has positive influence towards compliance on the sharia rule. Key Word : Implementation of the Role and Function in DPS, Compliance on Sharia Rules.