The Performance of the Sharia Supervisory Board at The Aceh Independent Cooperative in The Perspective of the Syirkah Inan

Abstract

Cooperatives in their operational efforts require a Sharia Supervisory Board so that cooperative operations run well and in accordance with the standards set by the government as well as in Bintang Mandiri Aceh Cooperative has a Sharia Supervisory Board that will oversee all business operations and will be about products, contracts, financing distribution systems, and all products in BMA cooperatives to comply with sharia principles. The research problem is how the duties of the Sharia Supervisory Board in monitoring the effectiveness of implementation and how the decision-making process to achieve the targets set by Bintang Mandiri Aceh Cooperative, DPS ensures compliance and assessment of the issuance of new products according to sharia principles and the perspective of syirkah inan on DPS performance at the BMA Cooperative. The research method uses descriptive analysis with a normative sociological approach. Data collection through interviews and documentation. The results showed that the Sharia Supervisory Board at Bintang Mandiri Aceh Cooperative carries out its function to control and supervise operations ranging from BMA products, business operational SOPs to product marketing. In handling discrepancies by providing recommendations for improvement. DPS is responsible for ensuring that the process of launching new products does not conflict with sharia principles, is transparent, fair, and sustainable. This is the urgency of the supervisory board at Kopsyah BMA, so that Kopsyah BMA's operations can run optimally in accordance with what has been determined in the AD ART evaluation, especially in accordance with sharia principles. Based on the concept of syirkah inan, the existence of DPS in Kopsyah BMA's operations is in accordance with its basic principles as an integral part of the cooperative that has the right to supervise representing the owners of capital in this cooperative, as the commissioner oversees cooperative operations, including compliance with sharia principles, including syirkah inan.