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All Journal Journal of Business Management and Islamic Banking
Ristianawati Dwi Utami
School of Management, Wuhan University of Technology, Wuhan, Hubei, China
Economics, Econometrics & Finance Education

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Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun; Prasojo Prasojo; Inon Listiyorini; Ristianawati Dwi Utami
Journal of Business Management and Islamic Banking Vol. 3 No. 1 (2024)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.v3i1.2112

Abstract

Research Aims: This study aims to assess the implementation of Shariah governance in Indonesian Islamic banks. Methodology: This study utilises a qualitative approach coupled with content analysis; this study evaluates the alignment of Sharia Supervisory Board (SSB) practices with relevant regulations. Research Findings: The analysis revealed that none of the Islamic banks breached regulations or deviated from the prescribed criteria in the Sharia Supervisory Board (SSB) recruitment or characteristics. Theoretical Contribution: This study is poised to enrich the diversity of backgrounds within the Sharia Supervisory Board (SSB), aiming to elevate its overall quality. Research limitation and implication: This study exclusively examines the framework of Sharia governance within the context of Indonesia, and therefore, the findings should be separate from diverse country contexts.
Co-Authors Inon Listiyorini Muhfiatun Prasojo Prasojo