Revitalization Supervision Islamic Banking in Enhancement Compliance in Indonesia and Malaysia

: This study is indicated with social reality that, following three decades of dual banking system implementation in Indonesia, Islamic banks' operational activities are essentially identical with the operations of conventional banks. The thing that distinguishes is only the Shariah "brand". In the vast zone of national banking industry, Islamic banks are still being the "followers" of conventional banks with approximately 6.65% market share. The focus of study is on the Islamic bank supervision system by DPS, the Shariah Bank Compliance Directorate, and OJK in carrying out supervisory functions related to fields of duty. The study methodology applied is a normative legal study which includes a study of norms, principles of sharia banking law, and the opinions of sharia economic law experts, while those used are a statutory approach and a sociological approach. The next stage of data analysis is data display, which illustrated through tables, figures, and graphs. Data categorization was carried out relied to the theme to identify the implementation of Islamic bank supervision duties in conforming to Shariah principles and the implementation of laws and regulations. The results showed that there are several problems in Islamic bank supervision institutions that make supervisory performance not optimal and pose potential legal risks for the bank. The roles of DPS, the Directorate of Shariah Bank Compliance, and OJK, which run independently and inefficiently, create overlapping aspects of Islamic bank supervision. This study recommends amending UURI No. 21 of 2008 about Shariah Banking by giving attributive responsibility to DPS to sanction Islamic banks that proved to violate Shariah principal compliance and establishing the OJK regulations on Islamic banking audit instruments.


Introduction
One of the rich conglomerates in Indonesia, Yusuf Hamka, who said that sharia banks were "cruel" and "extortion" went viral and received mixed responses.This was said as Yusuf Hamka's response to the disgraceful actions of unscrupulous employees of Islamic banks who asked for funds of around 20.4 billion as compensation fines when he wanted to pay off his debts at Islamic bank.His good faith to pay off his debt actually received an unpleasant response from the bank.Yusuf Hamka obtained murabahah financing with a ceiling of IDR 834 billion from a syndication of seven banks, consist of 1 Islamic bank and 6 Shariah Business Units (UUS) to work on toll road projects in West Java through P.T. Citra Marga Lintas Jabar (CMLJ) which he leads.
The management of Shariah banks must be carried out carefully in a Shariah economic ecosystem consisting of Shariah banks, customers, and other related parties based on the principle of mutual benefit.There should not be any income inequality among different parties because conducting such activities has significant consequences that risk social security and contribute to the economy's stability.The previous empirical research concerned to the relationship between income inequality and crime was positive which means that higher inequality can causes more crimes.Thus, a loss in business, as in the case of the feud between Yusuf Hamka and one of the Shariah banks in Indonesia. 1 Shariah banks as intermediary institutions in carrying out business activities should be appropriate with Shariah principles and adequate in implementing laws and rules.Supervision of the fulfillment of Shariah principles and compliance of Islamic banks with good corporate governance through Islamic bank supervision entities, both internal and external, is carried out in a comprehension and integrated manner.The Shariah Supervisory Board (Dewan Pertimbangan Syariah/DPS), the Director in charge of the compliance function, and the compliance work together and responsible for the internal supervision of Islamic banks.Externally, supervision of Islamic banks is the responsibility of the Financial Services Authority (Otoritas Jasa Keuangan/OJK) which established under UURI No. 21 of 2011.Supervision carried out on Islamic banks is a crucial, so that Islamic banks avoid legal risks that may happen related to bank policies. 2The DPS, accompanied by the Director in charge of function compatibility and unit work compliance, are responsible for conducting internal supervision of Shariah banks.The external Shariah banking supervision becomes responsibility of The OJK which formed based on UURI No. 21 of 2011.The Supervision carried out towards Islamic banks; it is important to avoid Islamic banks from law risk that is possible happen related with bank policy.
The phenomenon that occurs in the Islamic banking environment that raises the view of the operational activities of Islamic banks are not in accordance with Shariah and are the same as those of conventional banks which cannot be put a side.There must be a clear difference between Islamic banks and conventional banks so as not to cause a continuous negative stigma.The researchers revealed multiple studies concerning Islamic banking supervision in Indonesia; most of them seemed only completed the study partially, such as 1 Prastowo and Diyah Putriyani, "Income Inequality and Regional Index of Financial Inclusion for Islamic Bank in Indonesia," Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of  Islamic Economics) 11, no. 1 (2019) those conducted by the DPS or other Islamic banking regulatory authorities.
Overall, Muslim and non-Muslim customers are increasingly accepting Islamic banking, which has been rising in momentum over the past three decades. 3Several prominent financial institutions provide Islamic banking services, including those found in non-Muslim nations, including Standard Chartered, HSBC, Citibank, and OCBC. 4 The Indonesia's economic performance of Islamic banking industry continued to fall short of popular expectations.For three years, Indonesia's Islamic banks maintained the market share of less than 5%. 5he advancement of Islamic economy increased the importance of Islamic banking in variety of people's lives.Numerous commercial transactions in the community made by using Islamic banking service facilities, which serve as a location to hold funds, finance businesses, and accelerate payment system mechanisms in all economies. 6The Islamic banking system founded on Islamic legal concepts derived from Qur'an and Hadith.Islamic banking system was established to provide halal financial services to Muslim community while submitting to Islamic law, with the goal of empowering these institutions to contribute the attainment of Islamic socioeconomic goals. 7Shariah banking also provides fund disbursement.If the distribution of funds in conventional banking is called credit distribution, then in the Islamic banking system it is called financing.The source of financing at Islamic Banks depends on the source of Third-Party Funds (Dana Pihak Ketiga/DPK).Thus, the more funds collected from deposits, the higher level of distribution of funds to the community, so that it will determine the level of profitability.
7 Raden Roro Fosa Sarassina, et.al., "Assimilating Islamic Banking Customer Loyalty: A Halal Brand Personality Perspective Model," Etikonomi: Jurnal Ekonomi 22, No. 2 (2023).H. M. Husni T. A Ingratubun, "Actualization of Islamic Rules in Sharia Banking: A Review of Contemporary Issues in Jayapura, Indonesia," Hasanuddin law Review 2, No. 1 (2016). 8Aisyah Erika Amelia and Eva Fauziah Hardini, "Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking," Etikonomi: Jurnal Ekonomi 16, No. 1 capital financing based on pure banking principles, without alternatives (ijarah), or alternative transfer of ownership of goods rented from banks by other parties (ijarah waliqtina).In line with that, broadly discussed, financing in Islamic banking is divided into three categories are based on the purpose of its use, those are (1) financing transactions aimed in owning goods which carried out the principle of buying and selling; (2) financing transactions aimed in obtaining services are carried out on a lease principle; (3) financing transactions for cooperative efforts aimed at obtaining goods and services at once with the principle of profit sharing.Several factors that can affect Shariah financing are profit sharing rate, Third Party Funds (DPK), NPF (Non-Performing Financing), FDR (Finance to Deposit Ratio), and ROA (Return on Asset).In the implementation of financing, Islamic banks must fulfill two aspects, namely the Shar'i Aspect and the economic aspect; profits can be divided equally according to the mutual agreement.
The discourse on Islamic bank supervision is an interesting topic considering that the operational activities of Islamic banks simultaneously apply the compliance with Shariah principles same as general principles in the governance banking institutions.External and internal institutions of Islamic bank supervision, regarding to duties and functions, as well as supervision of Islamic banks are the units of analysis in this study.This study aims to complete the understanding of the duties and functions of each Islamic bank supervision institution and specifically aims to avoid gaps between one study and Islamic bank supervision so that the understanding of aspects of Islamic banking supervision is more comprehensive.
The study methodology applied is a normative legal study which includes a study of norms, principles of sharia banking law, and the opinions of sharia economic law experts, while those used are a statutory approach and a sociological approach. 9The use of the data in this study is the primary data source in form of laws and regulations which governing the duties and authorities of the Islamic bank supervision institutions.The data is related to the performance of Islamic bank supervision institutions and a number of reports from trusted media about the current context of Islamic bank business activities in Indonesia.The secondary data used are sourced from the results of previous study relevant to this recent study.A number of other supporting data come from activity reports that the researcher has in the form of tables and figures.The source of information in this study comes from a number of textbooks, circulars, and news related to Islamic banking industry activities which are selected and reduced in accordance with study needs directly related to Islamic (2017). 9Azharsyah Ibrahim, Metodologi Penelitian Ekonomi dan Bisnis Islam, Jakarta: Bumi Aksara 2023.Irwansyah, Penelitian Hukum: Pilihan Metode dan Praktik Penulisan Artikel, Yogyakarta: Mirra Buana Media, 2020.
bank supervision in Indonesia.The functions and responsibilities of Islamic bank supervisory institutions need to be investigated in order to classify these information sources.
The data collection method begins with data documentation, and then proceeds to a desk analysis of the data, and finally by mapping the potential weaknesses of Islamic bank supervision institutions in accordance with the dynamics of a national Islamic banking market.A number of reports on the work of Islamic bank supervision institutions become a reference for researchers to verify the suitability of Islamic bank supervision tasks is based on the implementation of laws and regulations in identifying whether there is an overlapping at the implementation of supervision in practice.The next step is data analysis by following the stages in data display through tables, figures, and graphs that have been documented.Data categorization is also carried out according to the theme to identify the implementation of Islamic bank supervision duties in line with Shariah principles, laws and regulations.
Hence, to avoid legal risks and negative impacts of legal problems for Islamic banks that will hit them in the future, strict supervision of the bank is needed.Legal risk cannot be avoided, but can be controlled through risk management.10Islamic banks, like other banking institutions in general, also require a number of measurable procedures and achievements that can be used to identifying, monitoring, and controlling legal risks which arising from an Islamic banks' business activities, or also known as risk management.

Obligations that Must be Fulfilled by Shariah Banks
In order to adhere to Shariah regulations, Shariah banks have to establish a DPS, whose responsibility is to oversee bank operations and provide guidance and assistance to the directors.During it relates to banking activities, Shariah principles are Islamic legal standards based on fatwas released by the National Shariah Council of the Indonesian Ulema Council (DSN-MUI), that officially researcherized to issue fatwas through that sector.DSN-MUI made an important decision on DPS, namely DSN-MUI Decree No. 3 of 2000 concerning the Implementation of the Determination of Shariah Supervisory Board Members in Islamic Financial Institutions.The scope of DPS's duties as supervision of Islamic bank activities is very broad, which includes draft contacts, Islamic banks' compliance with DSN-MUI's fatwas related to their products, and the implementation of their contracts.In this principle, supervisory activities are emphasized on matters that are deviations from Shariah principles that must be met.

Shariah Bank Supervision by Shariah Supervisory Board
Shariah banking is a business of entity that becomes in part with national system banking that provides facility such as supporter regulation and certainty good law in pattern institutional, productive, service or consistent operations with Shariah principles. 11In the process itself, Shariah banking always supervised by the DPS, the Shariah Supervisory Board.DPS is responsible for ensuring all Shariah banking products and procedures are appropriate to Shariah principles.DPS matters are regulated by law number 40 of 2007 Article 109, stated: 1.Running company based on Shariah business principles has a Board of Commissioners of Shariah Supervisory Board; 2. Shariah Supervisory Board as follows referred to in paragraph (1) consists of one person who is an expert in Shariah or more appointed by the above GMS recommendation Indonesian Ulema Council (MUI); 3. Shariah Supervisory Board as referred to in paragraph (1) is instructions and advice to Directors and supervising Company activities to obey the Islamic principles. 12DPS itself is an independent body placed by the National Shariah Council (DSN) in a Shariah bank.In carrying out the duties, DPS is mandatory to follow the DSN fatwa regarding suitability bank products and services with Shariah provisions and principles.The main task is supervising the institute business activity on Islamic finance to be compliant with existing Shariah provisions and principles fatwa by DSN. 13 International Journal of Humanities and Social Science However, in the practical process, a number of DPS members are negligent the duties and obligations say that DPS members sometimes involved in decisions far pragmatic from Shariah values.Often the decision is pragmatic, this aim for chasing profit.So that in a number of DPS cases are frequent sacrifice idealism, independence, justice and truth to forget "profit". 14ptimization the role of DPS is very important for ensuring every transaction in accordance referring Shariah principles to Qur'an and Sunnah.With there by for reducing practices fraud optimization functions, duties and responsibility of DPS, are required steps of revitalization or empowerment, as well as from the corner competence, integrity, independency, etc. 15 Revitalization Alone refers to assure reaction or build in repeating the values (social, cultural, religious, economic) become something more relevant. 16According to KBBI, revitalization means process, method, and action turn on return something because the previous thing is not enough empowered.In social life, revitalization aimed to build or create repeated missing values or not yet structured with good.DPS revitalization is possible done with (1) Regulations so that DPS members must be elected and appointed as well as given incentives by the related government company; (2) There is a system certification issued competencies institution competent, credible and professional. 17hariah banking is a business entity that becomes part from national banking system that provides facility support the regulation and certainty good law in pattern institutional, productive, service nor consistent operations with Shariah principles.18 Shariah principles are in accordance with provisions of Law no.21 of 2008 Article 1 paragraph 11. InShariah banking, transaction principles are done in accordance with fiqh Muamalah.19 In line with that, in 1992, the first Shariah bank in Indonesia was Bank Muamalat Indonesia.Muamalat Bank is the pioneer of Islamic banking in Indonesia.According to the data from Bank Indonesia assets of Islamic banking already reached 179 trillion or about 4.4% of assets banking national and Party Funds Third (DPK) reached 137 trillion.20 Other characteristics of Islamic banking are operate with principle for results (Mudarabah) with no exists interest (riba) due to interest in Shariah law is prohibited.21 Apart from providing service halal finance for Muslims people, Shariah banking system expected can give contribution to achievement objective social (humanity) system Islamic economics.22 In line with that's, effort For realize values Shariah above with form a DPS (Shariah Management Council) in the structure Shariah Financial Institution organization.23 The responsibilities of DPS are operating its function as written Shariah supervisor in Article 47 paragraphs (1) and ( 2 (2) provide advice to Directors about management of General Shariah Banks so that they are in line with principle prudence and Shariah; (3) to be representative of Shariah Bank in communicate and request product fatwa to DSN-MUI (National Shariah Council of the Indonesian Ulema Council) and became representative of Shariah Bank in matter delivery Report DPS supervision per semester to Bank Indonesia.DPS members themselves must own competent and capable understand provisions Islamic jurisprudence assource Islamic law at once understand law positive national as source law, which is both become base law Shariah banking operations. 24The disclosure of DPS reports are very important for preparing Shariah annual report banking due to information is very comprehensive and can reduce the exists of non-conformity practices of Shariah banking.25 According to the implementation table task supervision of Shariah banks by DPS, there are several problems in implementing DPS duty to supervise Shariah banks, such as: a. Absence of authority granted in a way attributive to the Shariah Law Banking.DPS does not have the authority to waive the penalty on Shariah banks whose operations violate Shariah principles.DPS does not independent in carry out this task.b.Shariah banking is a mandatory form for the existing DPS in Islamic banking structure and financing activity its operations.DPS supervises Shariah banks that finance activity its operations.c. DPS not yet be equipped with Shariah audit procedures and standards.

Supervision of Shariah Banks by the Directorate Shariah Bank Compliance
In line with mandate Constitution Shariah Banking, use realizes implementation of GCG in Shariah banks, and then directors should function as: (1) function as internal audit, (2) function as management risk and committee monitor risk, and (3) function as compliance.When functions carried out by the Director Compliance and Management BMI risk walking in a way effective, then performance organization will increase.Based on provision Article 4 and Article 5 of the OJK Regulations concerning to the Implementation Function Compliance with Commercial Banks, Islamic banks is mandatory own director in charge function compliance and shaping the unit work compliance.From the chart above, it can be seen that the Compliance and Management BMI risks are responsible for answering the president's questions.There are three departments under the supervision of the Director of Obedience; the Head of Compliance Division, the Head of Corporate Law Division, and the Head of Management Division Risk, which integrated and overseen by the Director of Obedience.The purpose of compliance, legal and corporate, and management risk functions is to guarantee that Islamic bank management adheres to governance.Shariah compliant banking with Shariah principles, identifying potentials risk like financing risk, market risk, liquidity risk, operational risk, law risk, reputation risk, strategic risk, compliance risk, return results risk, and investing and making steps mitigation risks to potency risks, also controlling business Shariah banking integrated risk.Management division review results that risks will become part of consideration for directors' in taking a decision.
In addition, the recommendation from the management division risks that no nature binding, so if management division risk do not recommend something in the application of Shariah financing, then business units still 26 Bank Muamalat, "Organizational Structure of Muamalat Bank," Bank Muamalat, 2023, https://www.bankmuamalat.co.id/index.php/struktur-organisasi.

Supervision of Shariah Banks by the Financial Services Authority
OJK as the independent institution and free from mix-hand from the other party owns it functions, duties and authority in regulation, supervision, inspection and investigation in the sector of finance service.The establishment of OJK is related to UURI No. 21

Shariah Compliance Departement
Muammar Arafat Yusmad, et.al.DOI: 10.22373/sjhk.v8i1.20524http://jurnal.ar-raniry.ac.id/index.php/samarah of 2004 concerning to Bank Indonesia which mandates formation as an independent institution in regulation and supervision sector service finance.By philosophical task institution, this is joined in successing development of national economc level supported by governance good governance (good corporate governance) with principles (1) Independence, (2) Openness (transparency), ( 3) Accountability (accountability), ( 4) Accountability (responsibility) and ( 5) Fairness (fairness) which are generally consistent do improvements one for very components in national economy system.One of the important components in national economy system is the finances system which follows with service activity in running finance's function intermediation for various productive activities inside the national economy.
The functions of obedience are based on OJK Regulation No. 46/POJK.03/2017,which is concerned to the implementation of the Function and Commercial Bank Compliance.The functions are preventive (ex-ante) actions or character steps that ensure that the bank's policies, provisions, systems, and procedures, as well as its activities, are in accordance with the Financial Services Authority and the Shariah principles for Shariah commercial banks and Shariah business units.In addition, they guarantee the bank complies with guarantees made for the Financial Services Authority or other approved supervisors.

Obedience in Fulfillment Shariah Principles and Procedures Shariah Bank Operations
In line to the national objective development to reach the public fair and prosperous which based on the principle democracy economy, developing Islamic banking system is based on the values of justice, togetherness, equality and appropriate benefits with Shariah principles.Applicability dual banking systems in system banking national make public own diverse choice for using Shariah banking product.The satisfaction of Shariah law is the set of rules that Muslims follow when conducting business.The National Shariah Council of the Indonesian Ulema Council released Shariah banking guidelines that are based on fat (DSN-MUI).
Referring to the Shariah Banking Law and table implementation of DPS duties, then there is a number of problems in the implementation of the duties of DPS members, those are: a. Absence of authority granted in a way attributive in the Shariah Banking Law.In one mandatory DPS side formed by Shariah banks, on the other hand, DPS is mandatory for supervising Shariah banks for ensuring the fulfillment of Shariah principles in activity of its operations.b.DPS doesn't independent in carry out this task.Shariah banking is mandatory form an internal DPS Islamic banking structure.This brings a dilemma because DPS position is located within the internal Shariah bank.The Islamic bank financial side activity DPS operations in clhire chairman and members of the DPS.On the other hand, the DPS is in charge for supervising Islamic banks cannot fulfill the Shariah principles.Deep, the DPS position structure of this Shariah bank become dilemma.c.DPS doesn't independent in carry out tasks' supervision.DPS not yet be equipped with Shariah audit procedures and standards.Based on the graph is about sub-aspect ranking problems with the Shariah audit process, academics and practitioners give evaluation that DPS has not be equipped with Shariah audit procedures and standards with the value is 0.37704 which is significant.This becomes the main problem in the Shariah audit process. 27raph 1: Sub-Aspect Ranking Results Shariah Audit Process Problems Data source: Data is processed from Super Decission softwar In graph 1 regarding the Sub-Aspects of Rating Results of Shariah Audit Process Problems, academics, and practitioners identified three main problems, namely: (1) DPS is not yet equipped with standard Shariah audit instruments and procedures according to good supervision standards; (2) ex-ante and expose Shariah audits are not yet optimal, and (3) there is a distinction between financial audits and Shariah audits.OJK as an institution which has attributive authority based on law to regulate, supervise and examine the performance of Shariah banks needs to establish Shariah audit instruments and procedures.Likewise, ex ante and ex pose audits need to be further optimized to support the fairness and transparency aspects in realizing good governance within the scope of Shariah banking.Financial audits and Shariah audits should not be separated because Shariah banks in all aspects of their operations as regulated in the Based on the graph above, regarding sub aspect ranking problems with regulations, academics and practitioners give evaluation with a total assessment of 0.44355 which means that on aspect problem regulations is Shariah audit standards yet adequate.

Shariah Bank Compliance with Regulations Government
OJK is dedicated to safeguarding sector stability, financial assistance, and the National Economic Recovery (PEN) in 2020, as stated in their annual report through the topic "Resilience for Quality Economic Recovery.". 28OJK ensures that Islamic banking performance remains secure by reforming policy funding for customers, which was impacted by the COVID-19 outbreak.However, there by need also be wary of restructuring.In the pandemic 28 Financial Services Researcherity (OJK), "2020 Annual Report," 2020, https://www.ojk.go.id/id/data-dan-statistik/laporan-tahunan/Pages/Laporan-Tahunan-OJK-2020.aspx.situation that hit Indonesia at this time in this case, OJK is obliged ensure performance Islamic banking does not disturb with policy Government for restructurisation financing.OJK supports policy government as effort for lighten up burden customers debtors affected by the Covid-19 pandemic.29  Figure 1 presented a notification letter from the Shariah Commercial Bank to its customers that impacted by the COVID-19 pandemic.As a result, the customers are lost in national economic capacity, particularly in the community.Furthermore, it is following the government's policy to provide restructuring for Shariah banking customers as an effort to revive the national economy, which is regulated based on OJK Regulation No. 11 of 2020 about the National Economic stimulus as a countercyclical policy toovercome the impact of the Coronavirus Disease in 2019.In this regulation, the OJK imposed sanctions on Islamic banks if they abused restructuring policies and disseminated information on customers' data, types of loans, financing limits, and loan quality to customers.

Shariah Banking Governance in Malaysia
Regarding to the section 27 of Islamic Financial Services Act of 2013 (Act 759), Malaysia operates a dual banking system that combines with traditional banking procedures with Islamic banking conducted in banking institutions.In Malaysia, the Islamic finance sector is governed while Bank Negara Malaysia (BNM) is entrusted with it. 32tarting from its inception in 1983, the Islamic banking industry has been supervised by Bank Negara regulations and a number of parliamentary laws.The primary legislative foundation for the National Bank's capability to fulfill its duties remains in the National Bank Act 2009.According to the Section 27 of Islamic Financial Services Act 2013 (Act 759), Bahrain operates both conventional and Islamic banking systems, which are both conducted in banking institutions.In Malaysia, there are regulations governing the Islamic finance sector.In terms of Islamic banking, Bank Negara Malaysia (BNM) is in In December 2009, Islamic Financial Services Board (IFSB) announced that the Guidance Principles of the Shariah Governance System for Institutions Offering Islamic Financial Services.The Bank utilized these guidelines in forming the framework and to encourage the implementation of suitable practices in nations with rapidly expanding Islamic banking and finance sectors. 38The framework's main objectives are to improve Shariah governance, accountability, independence, and decision-making.Internal Shariah assessments and Shariah audits will be required in an attempt to strengthen the Shariah compliance function.These measures will be reinforced by suitable risk management procedures and Shariah study skills.The implementation of the framework is expected to contribute in creating a stronger and more stable Shariah governance framework in Islamic financial institutions and further promote Shariah compliance.
According to the framework, the board of directors would be responsible 38 Abdul Halim Ismail, et.al., "Aplikasi Kerangka Kerja Tadbir Urus Shariahh Dalam  Agensi Mengurus Zakat Di Melaka," Jurnal Pengurusan Dan Penyelidikan Fatwa Journal of  Fatwa Management and Study 17, no. 2 (n.d.), p. 396-409.studies on structured products, documentation, and Shariah problems.These components are necessary for building the internal Shariah study capacities, which were backed by the expertise and resources to carry out an efficient study. 42n summary, Malaysia's Shariah governance framework has developed to reflect the dynamic nature of the market.Specifically, each Islamic financial institution's governance structure has been reinforced and improved to guarantee Shariah compliance.By lowering the risk of non-Shariah compliance and promoting ongoing financial stability, if the new Shariah governance framework's succes in implementation, it will continue to boost stakeholder confidence and the integrity of the Islamic financial sector.

Conclusion
Findings most importantly from this study is, it turns out if there are several numbers of problems with the institution Shariah banking supervision that makes performance supervision become non maximum and give birth potency happen risk law for Islamic banks.The role of Shariah bank institutions supervision, DPS, Directorate Shariah bank compliance, and OJK are running individually or not coordinating make overlapping the overlap aspect proper supervision become realm respective tasks accordingly duties and functions.The study recommends UURI No. 21 of 2008, which deals with Shariah banking, be amended in order to grant DPS the ability to allow sanctions for Shariah banks that are proven to have violated obedience.OJK's Shariah banking requirement audits were considered as compulsory parts of Shariah principles.This study own limitations at study scale that does not approach comparison (comparative) approach and approach conceptual (conceptual approach).
and deliver agreement on submission financing.While in the situation when director compliance and management risk looking that risk on plan agreement of something, Shariah financing difficult in mitigated the potential detrimental to the bank or violate GCG principles, principles banking prudence and/or principle know customers, then Director Compliance and Management BMI risks can cancel the financing application.Chart 2: Structure Organization of the BMI Compliance Division Data Source: Special Task Unit for Anti-Money Laundering and Prevention for Terrorist Financing The Structure of the compliance division organization which is under supervision of the Director Compliance and Management BMI risks which have one field service on department assistance and three departments in accordance with the field namely; the Department of General Compliance, Department of Policies and Procedures, and of Shariah Compliance, as well one unit task (force task), namely anti-Money Laundering and Prevention Task Force Funding Terrorism.Problems that occur in the supervision of Islamic bank compliance are the problem of regulations and standard audits, the limited of human resources for auditors, and not exists audit framework established by the Government.
Muammar ArafatYusmad, et.al.DOI: 10.22373/sjhk.v8i1.20524http://jurnal.ar-raniry.ac.id/index.php/samarahShariah banking law are obliged to prioritize Shariah principles.Graph 2: Sub Aspect Ranking Results Problem Shariah Audit Regulations Data Source: Parse Shariah Audit Problems Three problems with Shariah regulations are shown in Graph 2 concerning Sub-Aspects of Shariah Audit Regulation Issue Results: (1) Lack of encouragement from the government; (2) inadequate Shariah audit standards; and (3) the absence of a Shariah audit framework.The duty of the government through the Ministry of Finance and Bank Indonesia is to work together in developing the national Shariah banking industry through fulfilling regulations which support strengthening the institutional.Likewise, Shariah audit standards and the Shariah audit framework need to be optimized through Shariah bank supervision institutions.

Table 1 : The Execution Task Supervision of Shariah Banks by DPS
http://jurnal.ar-raniry.ac.id/index.php/samarah ) Bank Indonesia Regulation Number 11/33/PBI/2009 concerning to Application Good Corporate Governance for Shariah Commercial Banks and Shariah Business Units, in matter This consists above: (1) supervise General Shariah Bank activities are in accordance with Shariah principles, in matter create and implement; development product; mechanism collection and distribution of funds and bank services; and ask information related from each work unit related obedience aspects of Shariah in every his duties; of 2011 is the implementation of UURI No. 3

Table 2 : The list of Islamic Bank Providers Restructuring for Debtors Financing Those Affected Covid-19 Pandemic
Updated Shariah Commercial Bank Data31The government policy gave the restructurisation for Islamic banking customers as an economic stimulus national in arrange with OJK Regulation no.11 of 2020 due to National Economic Stimulus as Policy Countercyclical Impact Spread from Coronavirus Disease 2019.Therefore, in OJK regulations, there are transanctions imposed to Shariah banks if restructuring abuse policy, deploying customer data information, type loans, ceilings financing until quality loan.