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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) INFERENSI Falah : Jurnal Ekonomi Syariah Jurnal Ilmiah Wahana Akuntansi Shirkah: Journal of Economics and Business Journal of Islamic Monetary Economics and Finance Share: Jurnal Ekonomi dan Keuangan Islam Al-bank: Journal of Islamic Banking and Finance JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Qizam, Ibnu
IAIN Sunan Kalijaga
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of Shariah Control Deficiencies: an Indonesian Shariah Banking Perspective Sutanto, Edi; Amilin, Amilin; Qizam, Ibnu; Amelia, Erika
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 17 No. 2 (2025)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i2.46617

Abstract

This study aims to identify patterns of deficiency in the Shariah Internal Control System (SICS) and uncover determinant factors of Shariah Control Weakness (SCW) in Indonesian Islamic commercial banks. Using an embedded multiple-case study approach, the research combines analysis of financial and governance reports from Islamic banks for 2013–2024 period with interviews with ten Islamic banking practitioners. The findings reveal that Shariah Non-Compliance Events (SNCE) occur systemically across all observed banks, with deficiency patterns including non-halal income, Shariah audit findings, and fraud, and identified 12 determinant factors for SCW, which are the control weakness, poor employee understanding of Shariah, pressure from customers and business targets, complexity of akad, the number, quality & meeting frequency of Shariah Supervisory Board members, number of branch offices, employee training budget, bank's total assets, and the bank's age. Keywords: shariah banking, shariah governance, shariah compliance: shariah internal control system; sharia control weakness   Abstrak Penelitian ini bertujuan mengidentifikasi pola defisiensi dalam Sistem Pengendalian Internal Syariah dan faktor determinan kelemahan pengendalian syariah (SCW) pada bank umum syariah di Indonesia. Menggunakan pendekatan embedded multiple-case study, penelitian ini mengombinasikan analisis laporan keuangan dan tata kelola bank syariah periode 2013–2024 dengan wawancara terhadap sepuluh praktisi perbankan syariah. Penelitian menyimpulkan bahwa ketidakpatuhan syariah terjadi secara sistemik di seluruh bank yang diteliti, dengan pola defisiensi berupa pendapatan non-halal, temuan audit syariah, dan fraud, serta adanya 12 faktor determinan SCW, yaitu kelemahan pengendalian, pemahaman syariah pegawai yang minim, tekanan nasabah & capaian target, kompleksitas akad, jumlah, frekuensi pertemuan & kualitas DPS, jumlah kantor cabang, anggaran pelatihan pegawai, kuantitas aset bank, dan lamanya bank beroperasi. Kata Kunci: shariah compliance: shariah internal control system; sharia control weakness
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Qoyum Amilin Amilin, Amilin Azzaki, Muhammad Adnan Basyariah, Nuhbatul bin Mohd Thas Thaker, Hassanuddin Edi Sutanto Erika Amelia Fauzi Ahmad Muda Hadri Kusuma HUSNI SHABRI Lu'liyatul Mutmainah Misnen Ardiansyah, Misnen Mudinillah, Adam Muhamad Nadratuzzaman Hosen Muhammad Rizky Prima Sakti, Muhammad Rizky Prima Nur Azlina Rahmadieni, Risky Yuniar Thas Thaker, Hassanudin bin Mohd Umiyati