Kepatuhan sebagai pelaksana dan pengelola risiko kepatuhan yang berkoordinasi dengan satuan kerja dalam manajemen resiko. Fungsi kepatuhan melakukan tugas pengawasan yang bersifat preventif dan menjadi elemen penting dalam pengelolaan dan operasional bank syariah, pasar modal, asuransi syariah, pegadaian syariah serta lembaga keuangan syariah non bank (koperasi jasa keuangan syariah). Hal ini dilakukan untuk memastikan bahwa kebijakan, ketentuan, sistem dan prosedur yang dilakukan oleh perbankan Islam telah sesuai dengan ketentuan dan peraturan perundang-undangan Bank Indonesia, Pemerintah, Bapepam-LK, Fatwa MUI, serta penetapan hukum yang telah ditetapkan dalam standar internasional IFSB, AAOIFI, Syariah Supervisory Board (SSB). Penelitian ini bertujuan untuk mengetahui kesesuaian akad rahn berdasarkan fatwa DSN-MUI di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Karya Mugi Sentosa digunakan hanya untuk produk pembiayaan akad rahn (gadai emas). Metodepenelitian yang digunakanadalahpendekatankualitatifdenganmenggunakanstrategistudikasus. Objekpenelitian yang di gunakan di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Karya Mugi Sentosa. Objektersebutdipilihkarenamerupakansatu-satunyaBank Pembiayaan Rakyat Syariah (BPRS) yang memilikipembiayaanakadrahn (gadaiemas) di kota Surabaya. Pengumpulan data dilakukandengancarawawancara yang dilakukankepadatigainforman, yaituDireksiUtama, officer gadai, staf legal danpembiayaan. Tekhnikvalidasipenelitiinimenggunakantekhniktriangulasisumberdantekhnik. Teknikanalisis yang digunakandalampenelitianiniadalahperjodohanpola. Hasilpenelitianiniberdasarkanlimapolaanalisadarimekanismepelaksanaanakadrahn di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Karya Mugi SentosakepadaFatwa DSN-MUI No. 25 dan 26 DSN-MUI/III/2002. Berdasarkananalisis yang telahdilakukanpeneliti, Bank Pembiayaan Rakyat Syariah (BPRS) Karya Mugi Sentosatelahmemenuhikepatuhansyariahberdasarkan fatwa DSN-MUI, kelima polaanalisatersebutadalahpemanfaatanmarhun, pemeliharaandanpenyimpananmarhun, penjualanataupelangganmarhun, danbiayaatasakadijarah. Kata kunci: Akadrahn, Fatwa DSN-MUI, KepatuhanSyariah

ABSTRACT Agreement Sharia Obedient Rahn (mortgage) the gold of Council Instruction-To be based Riceal Sharia Scholar's Assembly IndonesiaToPT. People's Financing Bank (BPRS)Mugi's Work Tranquil Surabaya Obedient as executer and the coordinationy obedient risk manager with unit work in risk management. Function of obedient to do task the attitudy supervision preventif and become important element in management and operational of bank sharia, capital market, sharia insurance,sharia mortgaging also non's sharia finance institute bank (the sharia finance service-cooperation). this Matter is done to to ascertain it that policy, rule, system and procedure that be done by Islam banking had according to with rule and regulation of Bank invitingsIndonesia,Government, Bapepam-LK, MUI's Instruction, also the law deciding that have been decided in international standard IFSB, AAOIFI, Sharia SupervisoryBoard (SSB). This Research have go to toto know agreement adaptation instruction rahn to be based DSN-MUI in PT. the Sharia People Financing-Bank (BPRS) Mugi's Work Tranquil to be used only to agreement financing product rahn (mortgage gold). the research Method that to be used is qualitative approach with to use it st.. the research Object that in use it in PT. the Sharia People Financing-Bank (BPRS) Mugi's Work Tranquil. the mentioned Object be chosen because is the only one the Sharia People Financing-Bank (BPRS) who own agreement financing rahn (mortgage gold) in city Surabaya. . data Collection be done with way the interview that be done to three informan, that is Main Management, officer mortgage, legal staff and financing. examinerTekhnik validation this to use it tekhnik source triangulasi and tekhnik. theanalysiical Technique that to be used in this research is coupler This research Result five patterns to be based analysis from agreement execution mechanicsismrahn in PT. the Sharia People Financing-Bank (BPRS) Mugi's Work Tranquil in Instruction DSN-MUINo. 25 and 26 DSN-MUI/III/2002.the analysiical To be based that have been done examiner, the Sharia People Financing-Bank (BPRS) Mugi's Work Tranquil had fulfilled obedient sharia DSN's instruction-MUI, fifth patterns the mentioned analysis is marhun's utilization, maintenance and storage marhun, sale or customer marhun, and cost on agreement ijarah. key word: rahn's Agreement, DSN's Instruction-MUI, Sharia Obedient

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