{"id":2208,"date":"2020-12-16T18:01:18","date_gmt":"2020-12-16T18:01:18","guid":{"rendered":"http:\/\/www.ukm.my\/jcil\/?page_id=2208"},"modified":"2020-12-16T18:01:21","modified_gmt":"2020-12-16T18:01:21","slug":"jcil-2020-52-article-4-2","status":"publish","type":"page","link":"https:\/\/www.ukm.my\/jcil\/jcil-2020-52-article-4-2\/","title":{"rendered":"JCIL 2020 5(2) Article 4"},"content":{"rendered":"

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”3.22.3″ background_color=”#0c71c3″ custom_padding=”0px|0px|0px|0px”][et_pb_fullwidth_header title=”Journal of Contemporary Islamic Law” subhead=”No eISSN: 0127-788X” title_font_color=”#ffffff” subhead_font_color=”#ffffff” _builder_version=”3.19″ title_font=”|on|||” title_text_color=”#ffffff” title_font_size=”40px” content_font_size=”10px” subhead_text_color=”#ffffff” subhead_font_size=”20px” background_color=”#0c71c3″ parallax=”on” parallax_method=”on” custom_margin=”-30px||-30px” button_one_letter_spacing_hover=”0″ button_two_letter_spacing_hover=”0″ saved_tabs=”all” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”on” button_one_letter_spacing__hover=”0″ button_two_letter_spacing__hover_enabled=”on” button_two_letter_spacing__hover=”0″ button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” _builder_version=”3.22.3″][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_blurb title=”2020 5(2)” url=”https:\/\/www.ukm.my\/jcil\/jcil-2017-2-2\/” use_icon=”on” font_icon=”%%40%%” icon_color=”#0c71c3″ use_circle=”on” circle_color=”#ffffff” use_circle_border=”on” circle_border_color=”#0c71c3″ icon_placement=”left” _builder_version=”4.7.5″ header_text_color=”#0c71c3″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” text_orientation=”center” max_width_tablet=”50px”]<\/p>\n

15 DECEMBER 2020<\/p>\n

[\/et_pb_blurb][et_pb_image src=”https:\/\/www.ukm.my\/jcil\/wp-content\/uploads\/2020\/12\/Cover-JCIL-2020-52.png” title_text=”Cover JCIL 2020 5(2)” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.7.5″ animation_style=”slide” animation_direction=”left” animation_duration=”500ms” animation_intensity_slide=”10%”][\/et_pb_image][\/et_pb_column][et_pb_column type=”2_3″ specialty_columns=”2″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_row_inner admin_label=”Row” _builder_version=”3.25″][et_pb_column_inner saved_specialty_column_type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text admin_label=”Tajuk” _builder_version=”4.7.5″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” module_alignment=”left”]<\/p>\n

Fungsi dan Tanggungjawab Pegawai Syariah dalam Akta Perkhidmatan Kewangan islam (APKI 2013)<\/strong><\/h3>\n

Function and Responsibility of Sharia Officer in Islamic Financial Services Act (IFSA 2013)<\/span><\/h3>\n

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Mat Noor Mat Zain,\u00a0<\/strong>mnmz@ukm.edu.my<\/em><\/span>
<\/em>Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.<\/span>
Najihah Ali,\u00a0<\/strong>ghahali98@gmail.com<\/em>
<\/em>Undergraduate Student, Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
Nik Abdul Rahim Nik Abdul Ghani,\u00a0<\/strong>nikrahim@ukm.edu.my<\/em>
<\/em>Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
<\/span><\/span><\/span>Received: 24 November 2020 | Accepted: 26 November 2020 | Published: 15 December 2020<\/p>\n

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2020, Vol. 5(2), pp. 42-52. \u00a0| \u00a0<\/span>PDF<\/a><\/p>\n

[\/et_pb_text][et_pb_tabs admin_label=”Abstract & References” _builder_version=”4.7.5″ body_text_align=”justify” background_size=”initial” background_position=”top_left” background_repeat=”repeat”][et_pb_tab title=”ABSTRAK” _builder_version=”4.7.5″ body_font=”||||” body_text_align=”justify” body_line_height=”2em” tab_font=”||||” tab_line_height=”2em” background_size=”initial” background_position=”top_left” background_repeat=”repeat” body_line_height_tablet=”2em” body_line_height_phone=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em”]<\/p>\n

Pegawai Syariah adalah antara individu berperanan memastikan aktiviti dan operasi IKI sentiasa mematuhi kehendak Syariah sepertimana yang ditetapkan dalam Akta Perkhidmatan Kewangan Islam 2013 (APKI 2013). Namun APKI tidak menyatakan secara khusus peranan dan tanggungjawab pegawai syariah sehingga menimbulkan persoalan mengenai kedudukan dalam institusi kewangan Islam. Oleh itu artikel ini akan menganalisis peranan mereka berdasarkan APKI 2013. Kajian ini berbetuk kualitatif yang menggunakan kaedah analisis dokumen sebagai metod pengumpulan data dan kaedah deskriptif sebagai metod analisis data. Kajian mendapati bahawa peruntukan APKI ada menjelaskan peranan pegawai syariah yang terlibat dalam proses pengauditan dan pengurusan risiko syariah. Umumnya, seksyen 35(1) menjelaskan peranan pegawai syariah adalah memberi maklumat mengenai penilaian yang dijalankan kepada Jawatankuasa Syariah atau Shariah Committee (SC). Manakala, secara khususnya APKI menekankan perkara yang berkaitan audit syariah yang menghendaki setiap juruaudit yang dilantik mengemukakan laporan mengenai audit pematuhan syariah yang telah dijalankan bertujuan untuk memastikan pematuhan syariah dalam operasi IKI.\u00a0<\/span><\/p>\n

Kata Kunci: Pegawai syariah, tanggungjawab, IFSA, audit, review\u00a0<\/span><\/p>\n

[\/et_pb_tab][et_pb_tab title=”ABSTRACT” _builder_version=”4.7.5″ body_font=”||||” body_text_align=”justify” body_line_height=”2em” tab_font=”||||” tab_line_height=”2em” background_size=”initial” background_position=”top_left” background_repeat=”repeat” body_line_height_tablet=”2em” body_line_height_phone=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em”]<\/p>\n

Shariah officers are among individuals whose role is to ensure that the activities and operations of IFIs always comply with Shariah requirements as stipulated in the Islamic Financial Services Act 2013 (IFSA 2013). Nevertheless, IFSA does not specifically state the role and responsibilities of shariah officers, thus raising questions about the position in Islamic financial institutions. Therefore, this article will analyze their role based on IFSA 2013. This study is qualitative in nature which uses document analysis approach as data collection method and descriptive approach as data analysis method. The study found that the IFSA provision explains about the role of shariah officers relating to the process of shariah audit and shariah risk management. Generally, section 35 (1) clarifies the role of shariah officers that is to provide information on the assesment conducted to the Shariah Committee (SC). Meanwhile, IFSA specifically emphasized matters related to shariah audit which required each appointed auditor to submit a report on shariah compliance audits that had been conducted with the aim of ensuring shariah compliance in IFIs\u2019 operations.\u00a0<\/span><\/p>\n

Keyword: Shariah oficcer, responsibility, IFSA, audit, review\u00a0<\/span><\/p>\n

[\/et_pb_tab][et_pb_tab title=”REFERENCES” _builder_version=”4.7.5″ body_font=”||||” body_text_align=”justify” body_line_height=”2em” tab_font=”||||” tab_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em”]<\/p>\n

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15 DECEMBER 2020Fungsi dan Tanggungjawab Pegawai Syariah dalam Akta Perkhidmatan Kewangan islam (APKI 2013) Function and Responsibility of Sharia Officer in Islamic Financial Services Act (IFSA 2013)Mat Noor Mat Zain,\u00a0mnmz@ukm.edu.myResearch Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.Najihah Ali,\u00a0ghahali98@gmail.comUndergraduate Student, Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.Nik Abdul Rahim […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-2208","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/pages\/2208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/comments?post=2208"}],"version-history":[{"count":5,"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/pages\/2208\/revisions"}],"predecessor-version":[{"id":2322,"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/pages\/2208\/revisions\/2322"}],"wp:attachment":[{"href":"https:\/\/www.ukm.my\/jcil\/wp-json\/wp\/v2\/media?parent=2208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}