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All Journal AKUNTABILITAS I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Mashrof: Islamic Banking and Finance Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Community Empowerment
Muhfiatun, Muhfiatun
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Religion Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : AKUNTABILITAS

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Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun, Muhfiatun
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32348

Abstract

The shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds.
Shariah Governance Practice on Indonesian Islamic Banks Muhfiatun, Muhfiatun
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.32348

Abstract

The shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds.
Co-Authors Arifah, Choirul Dinik Fitri Rahajeng Pangestuti F. Awaliyah, Dien lailatis syarifah, lailatis Marlina Wijayanti, Dwi Prasojo, Prasojo Rudi Nugraha, Muh Salam, Annisa Nur Sekaringsih, Riswanti Budi Tettet Fitrijanti, Tettet Wijayanti, Dwi Marlina