Fungsi dan Tanggungjawab Pegawai Syariah dalam Akta Perkhidmatan Kewangan Islam (APKI 2013)

Abstract

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' operations.