SUMMARY
Tidak ditaatinya pedoman kode etik dalam pengelolaan dana pensiun dapat menyebabkan kerugian bagi dana pensiun itu sendiri, sehingga berpotensi gagal dalam memberikan manfaat pensiun kepada peserta. Penelitian ini bertujuan menjelaskan mekanisme pengelolaan dan penegakan kode etik Dana Pensiun Syariah Muhammadi-yah. Metode penelitian ini menggunakan jenis penelitian normatif-empiris. Penelitian normatif dilakukan untuk memperoleh bahan hukum sekunder melalui studi pustaka, sedangkan penelitian empiris dengan wawancara untuk memperoleh bahan hukum primer. Data yang diperoleh kemudian dianalisis secara deskriptif dengan pendekatan konsep dan perundang-undangan. Kode etik pengelolaan dana pensiun syariah Muham-madiyah mencakup iman dan taqwa kepada Allah Swt, taat hukum, relasi dengan peserta dan pihak eksternal, kepatutan dalam bertindak, hutang, hubungan insan dana pensiun dengan dana pensiun, penggunaan fasilitas lembaga, penyalahgunaan informasi dan jabatan, menjaga rahasia, akurasi pencatatan, transaksi dengan mitra kerja, benturan kepentingan, suap, korupsi dan nepotisme, keterlibatan dalam politik, dan pekerjaan di luar dana pensiun. Penegakan kode etik ini bagian dari penerapan good pension fund governance dalam rangka memberikan kesinambungan bagi peserta. Melanggar kode etik dapat diberi sanksi indisipliner. Urgency of Enforcement of Code of Ethics in Muhammadiyah Syariah Pension FundsFailure to implement code of ethics guidelines in pension fund management can lead to the pension fund management losses, so that it will potentially fail to provide pension benefits to participants. This study aims to explain the management and enforcement mechanisms of the Muhammadiyah Sharia Pension Fund code of ethics. This study uses a normative-empirical method. Normative research is conducted to obtain secondary legal material through literature study, while empirical research is conducted by using interview method to obtain primary legal material. The data collected were then analyzed descriptively with the conceptual approach and legislation. The code of ethics for the management of Muhammadiyah sharia pension funds includes faith and piety in Allah swt, obeying the law, relationships with participants and external parties, appro-priateness in acting, debt, relationships between pension fund recipients and pension funds, use of institutional facilities, misuse of information and positions, maintaining confidentiality, recording accuracy, transactions with work partners, conflicts of interest, bribery, corruption and nepotism, involvement in politics, and work outside pension fund management. The enforcement of this code of conduct is part of the implementation of good pension fund governance in order to provide sustainability for participants. Violating the code of conduct can be subject to disciplinary action.