IMPLEMENTASI FATWA DEWAN SYARI’AH NASIONAL DALAM PRAKTEK PERBANKAN (STUDI KASUS PERBANKAN SYARI’AH DI PROVINSI JAMBI)

The National Shariah Council opinion was a reference that should be guided by shariah banking in operating the shariah banking system. To ensure that all of the products in accordance with the shariah banking principles, then each shariah banking should had Shariah Supervisory Board (DPS). Shariah Supervisory Board did monitoring periodic on shariah financial institutions under its supervision and obliged submit suggestions to the leadership of shari'ah financial institutions and the Sharia Board Nasional. This research found that the product of the National Sharia Board opinion especially relating directly funding and financing process, the shariah banking in Jambi Province in principle had been applied but technically been developed in such a way into a wide range of banking products as the main characteristics of the bank concerned. Implementation of the National Shariah Council opinion at bank syariah in Jambi Province significantly been implemented in shariah banking and has been implemented in accordance with the provisions and principles of shari'ah. The mechanism of supervision by the Board of Shariah depend on the material object, for effective supervision by DPS then forward should forming the regional syariah supervisory board.