Peranan dan Kedudukan Majlis Penasihat Shariah untuk Memperkasakan Sistem Kewangan Islam di Malaysia

Mohd Izzat Amsyar Mohd Arif, Ruzian Markom

Abstract


ABSTRAK

Prinsip muamalat amat menitikberatkan kekukuhan struktur tadbir urus korporat, ketelusan, penzahiran maklumat dan pematuhan yang tegas terhadap prinsip-prinsip Islam. Oleh yang demikian, berasaskan kepada prinsip-prinsip asas ini, maka lahirlah produk-produk perbankan dan takaful yang seiring dengan ketetapan hukum Syarak. Rangka kerja tadbir urus Shariah adalah suatu pengaturan organisasi bagi sesebuah institusi kewangan Islam dan takaful bagi memastikan keberkesanan pengawasan untuk menjurus kepada persekitaran yang sentiasa patuh kepada prinsip Shariah. Pematuhan kepada prinsip Islam secara menyeluruh akan mengukuhkan keyakinan masyarakat dan pelabur-pelabur terhadap kredibiliti operasi kewangan Islam. Justeru itu, Seksyen 30 (1) Akta Undang-Undang Perkhidmatan Kewangan Islam 2013, Seksyen 124 (3) Akta Bank dan Institusi-Institusi Kewangan 1989, dan Bahagian VII Akta Bank Negara 2009 telah memperuntukkan kewajipan bagi setiap institusi yang menjalankan sistem kewangan Islam dan syarikat-syarikat takaful, untuk menubuhkan suatu Jawatankuasa Shariah. Kajian ini menggunakan metodologi penyelidikan kaedah kualititatif dan analisis kandungan. Kajian ini bertujuan mengkaji kes-kes yang diputuskan oleh Mahkamah bagi mengenalpasti peranan yang dimainkan oleh Majlis Penasihat Shariah dan kedudukannya dalam kerangka perundangan Malaysia. Di akhir penulisan, beberapa cadangan akan dikemukakan bagi memperkasakan Sistem Kewangan Islam serta kedudukan Majlis Penasihat Shariah di Malaysia.

Kata Kunci: Sistem kewangan Islam; Majlis penasihat Shariah; Jawatankuasa penasihat Shariah; Institusi perbankan Islam; Syarikat takaful.

ABSTRACT

The principles of muamalat emphasized on the strength of corporate governance structure, transparency, disclosure of information and strict compliance of Islamic principles. Based on the basic principles of muamalat, banking and takaful products were introduced consistent with the rulings of Syarak. Shariah governance framework is organizational arrangement of an Islamic Financial Institution and Takaful in ensuring the effectiveness of the monitoring towards Shariah compliance environment. Complete adherence to the Shariah compliance will enhance the confidence of public and investors towards the credibility of Islamic finance operation. Thus, Section 30(1) Islamic Financial Service Act 2013 Section 124 (3) Banking and Financial Institution Act 1984 and Part VII Central Bank Act 2009, provides that it is compulsory for every institution which operates Islamic financial system and takaful companies to establish their own Shariah Committee. This study adopted the research methodology of qualitative approach and content analysis. The aim of this article was to analyze complete court cases in order to identify the role of the Shariah Advisory Council and its status in the Malaysian legal framework. Towards the end, the article suggested few recommendations to upgrade the Islamic financial system as well as the status of Shariah Advisory Council in Malaysia.

Keywords: Islamic financial system; Shariah advisory council, Shariah advisory committee; Institute of Islamic banking; Takaful companies.


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