Implementasi Peraturan Menteri Koperasi Nomor 11/Per/M.Kukm/Xii/2017 Tentang Pelaksanaan Kegiatan Usaha Simpan Pinjam Dan Pembiayaan Syariah Oleh Koperasi (Studi Pada Bmt Tazakka, Bmt Nusa Kartika, Dan Bmt An- Najah Kabupaten Pekalongan)

Syukron Ni’am, Muhammad (2025) Implementasi Peraturan Menteri Koperasi Nomor 11/Per/M.Kukm/Xii/2017 Tentang Pelaksanaan Kegiatan Usaha Simpan Pinjam Dan Pembiayaan Syariah Oleh Koperasi (Studi Pada Bmt Tazakka, Bmt Nusa Kartika, Dan Bmt An- Najah Kabupaten Pekalongan). Undergraduate Thesis thesis, UIN K. H. Abdurrahman Wahid Pekalongan.

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Abstract

MUHAMMAD SYUKRON NI'AM, 2025, IMPLEMENTATION OF THE MINISTER OF COOPERATIONS REGULATION NUMBER 11/PER/M.KUKM/XII/2017 CONCERNING THE IMPLEMENTATION OF SHARIA SAVINGS, LOANS AND FINANCING BUSINESS ACTIVITIES BY COOPERATIVES (STUDY ON BMT TAZAKKA, BMT NUSA KARTIKA, AND BMT AN-NAJAH PEKALONGAN DISTRICT). Supervisor: Tarmizi, M.S.I This research aims to analyze the obligations and role of the Sharia Supervisory Board (DPS) in the Pekalongan Regency Sharia Savings and Loans and Financing Cooperative (KSPPS) in maintaining compliance with sharia principles. The focus of this research is to identify the obstacles faced by DPS and evaluate the level of compliance with the Minister of Cooperatives and Small and Medium Enterprises Regulation Number 16/Per/M.KUKM/IX/2015 and DSN-MUI Fatwa No. PER-01/DSN-MUI/X/2017. DPS has the main responsibility for providing advice to cooperative management, monitoring the implementation of business activities, ensuring that the products produced comply with sharia principles, and developing new products. The research results show that one of the main obstacles faced is the cooperative's liquidity problem, especially when many members withdraw funds simultaneously at certain times, such as before Eid. This is caused by the lack of adequate liquidity reserves as well as internal policies that limit full disbursement of funds to maintain cooperative financial stability. Another obstacle is the low understanding of cooperative members regarding the principles of muamalah xvii sharia, which often hinders the implementation of contracts in accordance with the DSN-MUI fatwa. In the context of compliance, the Pekalongan Regency KSPPS DPS has attempted to comply with regulations by regularly reporting activities to DSN-MUI, although it does not always receive a response. However, there is still room for improvement in terms of operational supervision and development of new products that comply with sharia principles. DPS also has a big responsibility in providing continuous education to cooperative members to increase sharia financial literacy. This research suggests the need to increase liquidity reserves, improve fund disbursement mechanisms, and continue training for DPS to strengthen supervision. In addition, intensive education is needed for cooperative members regarding sharia financial principles to support the overall operational success of the cooperative. Thus, it is hoped that this research can make a significant contribution to the development of operational practices and sharia compliance at KSPPS. Keywords: Sharia Supervisory Board, KSPPS, Sharia Compliance, DSN-MUI Fatwa.

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