Peningkatan Ketaatan Syariah Melalui Pemisahan (Spin-off) Unit Usaha Syariah Bank Umum Konvensional

https://doi.org/10.22146/jmh.16239

Khotibul Umam(1*)

(1) 
(*) Corresponding Author

Abstract


Pursuant to Act 21/2008, Conventional Commercial Banks with embedded Sharia Business Unit are obliged to spin-off their unit when its asset value has reached 50% of the total asset of Bank’s. This obligation attempts to separate the management of SBU from Banks, thus expecting higher rate of sharia compliance.


Menurut UU 21/2008, Bank Umum Konvensional yang memiliki Unit Usaha Syariah wajib memisahkan unitnya apabila nilai aset unit tersebut telah mencapai 50% dari total aset bank induk. Kewajiban tersebut ditujukan untuk menjadikannya sebagai Bank Umum Syariah yang terpisah pengelolaannya dari Bank Umum Konvensional, sehingga diharapkan lebih taat terhadap prinsip syariah.


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DOI: https://doi.org/10.22146/jmh.16239

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MIMBAR HUKUM ISSN: 0852-100X(print), ISSN: 2443-0994(online)