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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Romzie Rosman
Institute of Islamic Banking and Finance, International Islamic University Malaysia, Kuala Lumpur, Malaysia

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Beyond Compliance: Interpretive Content Analysis of Shariah Governance Disclosures in Indonesian Islamic Banks Prasojo; Romzie Rosman; Dwi Marlina Wijayanti; Rosyid Nur Anggara Putra; Lailatis Syarifah
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.770

Abstract

This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks. An explanatory-sequential mixed-methods approach combines a structured disclosure checklist, interpretive rubric, and cluster analysis to assess reporting practices. Two disclosure tendencies emerge: strategic disclosure and transitional compliance. Banks with stronger SSB characteristics tend to present more developed disclosure narratives, while formal governance structures alone show weaker associations. The findings suggest that disclosure quality reflects institutional capability and supervisory practices beyond structural arrangements.
Co-Authors Dwi Marlina Wijayanti Lailatis Syarifah Prasojo Rosyid Nur Anggara Putra