Electronic Theses and Dissertation

Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) merupakan lembaga keuangan berbasis syariah yang dalam pelaksanaan kegiatan usahanya wajib mematuhi prinsip-prinsip syariah dengan melakukan perubahan Anggaran Dasar dan diawasi oleh Dewan Pengawas Syariah (DPS). Kewajiban perubahan Anggaran Dasar dan pembentukan DPS telah diatur dalam Undang-Undang Nomor 6 Tahun 2023 tentang Cipta Kerja, Peraturan Pemerintah Nomor 7 Tahun 2021 tentang Kemudahan, Pelindungan, dan Pemberdayaan Koperasi dan Usaha Mikro, Kecil, dan Menengah, Peraturan Menteri Koperasi dan UKM Nomor 8 Tahun 2023 tentang Usaha Simpan Pinjam oleh Koperasi, dan Qanun Aceh Nomor 11 Tahun 2018 tentang Lembaga Keuangan Syariah. Pada Pasal 13 ayat 4 Peraturan Pemerintah Nomor 7 Tahun 2021 menyatakan “Usaha berdasarkan Prinsip Syariah wajib dituangkan dalam Anggaran Dasar Koperasi.” Kemudian, dalam Qanun LKS, Pasal 44 ayat 1 menyebutkan “untuk melakukan kegiatan usaha berdasarkan Prinsip Syariah, LKS wajib membentuk DPS,” dengan demikian, koperasi yang menjalankan usahanya berdasarkan prinsip syariah harus melakukan perubahan anggaran dasar dan memiliki DPS. Namun, dalam praktiknya masih terdapat koperasi di Kabupaten Pidie yang telah menjalankan kegiatan usaha berdasarkan prinsip syariah tetapi belum melakukan perubahan Anggaran Dasar dan belum memiliki DPS.
Penelitian ini bertujuan untuk menganalisis dan menjelaskan kedudukan Dewan Pengawas Syariah pada KSPPS di Kabupaten Pidie, faktor hambatan koperasi simpan pinjam yang belum melakukan perubahan Anggaran Dasar, serta upaya yang perlu dilakukan pemerintah agar koperasi melakukan perubahan Anggaran Dasar dan memiliki DPS.
Penelitian ini menggunakan metode penelitian yuridis empiris dengan pendekatan sosiologis yuridis. Data diperoleh melalui penelitian lapangan dengan teknik wawancara, dan studi dokumentasi. Data yang diperoleh dianalisis secara deskriptif kualitatif dengan menghubungkan fakta empiris dengan ketentuan peraturan perundang-undangan.
Hasil penelitian menunjukkan bahwa kedudukan DPS dalam KSPPS merupakan organ kelembagaan yang memiliki fungsi strategis untuk menjamin kepatuhan syariah (sharia compliance) terhadap seluruh kegiatan usaha koperasi. Secara normatif keberadaan DPS bersifat wajib dan memiliki landasan hukum yang kuat, namun secara empiris implementasinya belum berjalan optimal. Dari sepuluh koperasi simpan pinjam yang aktif, hanya tiga koperasi yang telah melakukan perubahan Anggaran Dasar menjadi KSPPS dan memiliki DPS. Hambatan utama yang dihadapi meliputi rendahnya pemahaman hukum pengurus koperasi, keterbatasan sumber daya manusia, kemampuan administratif, rumitnya prosedur perubahan Anggaran Dasar, banyaknya anggota yang macet hutang, serta belum optimalnya pembinaan dan pendampingan dari pemerintah daerah. Upaya yang dilakukan meliputi pendataan dan verifikasi koperasi, peningkatan sosialisasi dan edukasi hukum, pendampingan teknis perubahan Anggaran Dasar, fasilitasi pembentukan DPS, monitoring dan evaluasi secara berkala, serta penerapan sanksi administratif bagi koperasi yang tidak memenuhi kewajiban hukumnya.
Menyarankan agar Pemerintah Kabupaten Pidie perlu meningkatkan pembinaan, pendampingan, dan pengawasan terhadap Koperasi Simpan Pinjam untuk melakukan perubahan Anggaran Dasar serta membentuk Dewan Pengawas Syariah sesuai ketentuan Peraturan Perundang-Undangan. Selain itu, perlu dibentuk Dewan Syariah Kabupaten guna mendukung efektivitas pengawasan dan penerapan prinsip syariah pada koperasi syariah di Kabupaten Pidie.

Kata Kunci: Dewan Pengawas Syariah, Koperasi Simpan Pinjam dan Pembiayaan Syariah, Perubahan Anggaran Dasar, Kepatuhan Syariah.

Sharia Savings and Loan Cooperatives (KSPPS) are Sharia-based financial institutions that, in conducting their business activities, are required to comply with Sharia principles by amending their Articles of Association and being supervised by a Sharia Supervisory Board (DPS). The obligation to amend the Articles of Association and establish a DPS is stipulated in Law Number 6 of 2023 concerning Job Creation, Government Regulation Number 7 of 2021 concerning the Facilitation, Protection, and Empowerment of Cooperatives and Micro, Small, and Medium Enterprises, Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 8 of 2023 concerning Savings and Loan Business by Cooperatives, and Aceh Qanun Number 11 of 2018 concerning Islamic Financial Institutions. Article 13 paragraph (4) of Government Regulation Number 7 of 2021 provides that "Business activities based on Sharia principles must be stipulated in the Articles of Association of the Cooperative." Furthermore, Article 44 paragraph (1) of the Aceh Qanun on Islamic Financial Institutions provides that "To conduct business activities based on Sharia principles, an Islamic Financial Institution shall establish a Sharia Supervisory Board (DPS)." Accordingly, cooperatives conducting business activities based on Sharia principles are required to amend their Articles of Association and establish a DPS. However, in practice, there are still savings and loan cooperatives in Pidie Regency that have conducted their business activities based on Sharia principles but have not amended their Articles of Association and have not established a DPS. This study aims to analyze the institutional position of the Sharia Supervisory Board within Sharia Savings and Financing Cooperatives in Pidie Regency, examine the factors and obstacles preventing savings and loan cooperatives from amending their articles of association, and analyze the measures that the government should undertake to ensure that cooperatives establish a DPS and amend their articles of association. This research employs an empirical juridical method using a socio-legal approach. Data were collected through field research involving interviews, and document analysis. The data were analyzed descriptively and qualitatively, with empirical findings correlated with the applicable legal framework. The findings indicate that the Sharia Supervisory Board constitutes an institutional organ with a strategic function in ensuring Sharia compliance across all cooperative business activities. Normatively, the establishment of a DPS is mandatory and supported by a strong legal foundation; however, its implementation in Pidie Regency remains suboptimal. Among the active savings and loan cooperatives, only a small proportion have amended their articles of association to become Sharia Savings and Financing Cooperatives and established a DPS. The principal obstacles include limited legal awareness among cooperative administrators, inadequate human resources and administrative capacity, the complexity of procedures for amending articles of association, and insufficient guidance and assistance from the local government. The measures required include comprehensive registration and verification of cooperatives, enhanced legal awareness and educational programs, technical assistance in amending articles of association, facilitation of the establishment of Sharia Supervisory Boards, regular monitoring and evaluation, and the imposition of administrative sanctions on cooperatives that fail to comply with their legal obligations. This study recommends that the Government of Pidie Regency strengthen its supervision, guidance, and technical assistance to Sharia Savings and Financing Cooperatives, ensuring the prompt amendment of their articles of association and the establishment of Sharia Supervisory Boards in accordance with applicable laws and regulations. Furthermore, a Regency Sharia Council should be established to support the effective supervision and implementation of Sharia principles within Islamic cooperatives in Pidie Regency. Keywords: Sharia Supervisory Board; Sharia Savings and Financing Cooperative; Amendment of Articles of Association; Sharia Compliance