Ningrum, Mardiana Sukaryawati. 2024. The Role of the Sharia Supervisory Board (DPS) in Sharia Regulations in Murabahah Financing in the Baitul Mal Wat Tamwil Nahdhatul Ulama Savings and Loans Cooperative and Sharia Financing (KSPPS BMT NU) Jomban. Thesis for the Legal Studies Study Program, Faculty of Law, Darul Ulum University, Jombang. Supervisor: Dr. H. Sahal Afhami, S.H., M.H, and Dr. Muhammad Andri, S.H., M.HI

The role of the Sharia Supervisory Board at KSPPS BMT NU Jombang is to supervise so that operational activities at KSPPS BMT NU Jombang are in accordance with sharia principles as well as to ensure that the contracts carried out for each product are in accordance with sharia principles, as well as supervising existing products. The product at KSPPS BMT NU Jombang that is in great demand by customers is murabahah financing as is the case at KSPPS BMT NU Jombang Wonosalam Branch.
The type of research used in this thesis uses field research which is defined as a qualitative data collection method which aims to observe, interact and understand humans while in the natural environment. In this case, researchers carried out direct observations and interviews with the Sharia Supervisory Board, Management, Branch Leaders, Employees and customers at KSPPS BMT NU JOMBANG.
The results of research on murabahah financing carried out by KSPPS BMT NU Jombang Wonosalam Branch do not fully comply with sharia principles because in the sale and purchase contract goods must be present at the time of the transaction but KSPPS BMT NU only gives money, not the goods the customer needs, the contract is carried out before the goods become the customer's property. , and the KSPPS BMT NU Jombang handed over full authority to the customer with a written wakalah agreement
The Sharia Supervisory Board at KSPPS BMT NU Jombang has not carried out its duties and functions as a supervisor optimally, because the supervision carried out by the Sharia Supervisory Board is only at the head office of KSPPS BMT NU Jombang. The Sharia Supervisory Board at KSPPS BMT NU Jombang is only 2 (two) people short of reaching the number of 22 branches in KSPPS BMT NU Jombang, if there is a violation committed by the KSPPS BMT NU Jombang Wonosalam Branch in implementing murabahah financing, the Sharia Supervisory Board is not aware of it.