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

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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