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Tata Kelola Bank Syariah Di Era Digital: Studi Literatur Peran Dewan Pengawas Syariah Ade Asminaria Sihombing; Evi Syuriani Harahap; Excaudia Mazmuris Siringo-Ringo; Erikson Sinaga; Pintar Rohsangapta Padang
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.59372

Abstract

This study aims to systematically examine the role of the Sharia Supervisory Board (DPS) in Islamic bank governance amidst the acceleration of digital transformation. Using a Systematic Literature Review (SLR) methodology, this research analyzes 47 scientific articles published between 2015 and 2024 from Scopus, Web of Science, and Google Scholar databases. The findings reveal that the DPS faces three primary challenges in the digital era: (1) limited digital competency in supervising financial technology (fintech)-based products and services; (2) inadequate regulatory frameworks for blockchain and artificial intelligence (AI)-based transactions; and (3) the potential for deviations from Sharia principles in digital banking operations. Conversely, digitalization opens opportunities for the DPS to enhance supervisory effectiveness through technologies such as RegTech and SupTech. This study recommends strengthening the digital competency of DPS human resources, harmonizing cross-country regulations, and developing a comprehensive digital Sharia governance framework.
Teori Biaya (Short Run Long-Run) Nataline Simanjuntak; Irna Della Br Ginting; Pintar Padang; Ade Asminaria Sihombing; Excaudia Siringoringo
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 3 (2025): Juli : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i3.1848

Abstract

Cost theory is one of the fundamental concepts in economics that explains how firms allocate resources to produce goods or services. In economic analysis, costs are categorized into short-run and long-run costs. In the short run, there are inputs that are fixed, limiting the firm's ability to adjust the scale of production. This leads to the concepts of fixed costs and variable costs. In contrast, in the long run, all inputs are variable, giving firms full flexibility to adjust their scale of production, which results in the formation of the long-run cost curve. This curve serves as an envelope of various short-run cost curves and reflects production efficiency at different scales. Understanding the differences between short-run and long-run costs is essential for firms in making decisions, particularly in production planning and long-term investment.