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All Journal Jurnal Dinamika Akuntansi Income: Innovation Of Economics And Management
Gusrianti Gusrianti
Universitas Islam Negeri (UIN) Sjech M. Djamil Djambek Bukittinggi
Economics, Econometrics & Finance

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Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance Gusrianti Gusrianti; Putri Hendra Sari
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.38232

Abstract

Purpose: This study aims to determine the level of transparency of Islamic banks in Indonesia and Malaysia by looking at the level of transparency of information related to the Sharia Supervisory Board (SSB) in Islamic banks in both countries and the influence of various characteristics of SSB on the disclosure.Method: The study covers the period 2012-2019 and the research data was obtained by conducting content analysis on the annual reports of Islamic banks.Findings: The results of the regression test show that the size and expertise of SSB have no effect on the disclosure of SSB by Islamic banks in Indonesia and Malaysia. SSB cross-membership has a positive effect on SSB-related disclosures in both countries. This study shows that the experience and knowledge gained by SSB members from their positions as SSB at various other Islamic financial institutions has a positive influence on the ability of SSB to increase the transparency of information about SSBs in Islamic banks.Novelty: This study contributes to providing empirical evidence and literature on the importance of the role of SSB in determining the level of transparency carried out by Islamic banks in the majority and most populous Islamic country in the world.
Application of SNI ISO 31000:2018 For Mitigating Problematic Murabahah Financing: A Case Study at BSI Lubuk Sikaping Rahmayani Sania; Rini Elvira; Gusrianti Gusrianti; Imamuddin Imamuddin
INCOME: Innovation of Economics and Management Vol. 5 No. 2 (2025): October
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i2.6401

Abstract

 This study aims to formulate a risk management strategy based on SNI ISO 31000:2018 to reduce the number of problematic murabahah financing. The research method used is qualitative with a field research approach. Data collection techniques are carried out through observation, structured interviews, and literature studies. The main informants in this study are the branch managers and the financing risk management department at BSI KCP Lubuk Sikaping. Data were analyzed using a SWOT approach through the IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation) matrices. The results show that BSI KCP Lubuk Sikaping is in quadrant I with an IFE (Internal Factor Evaluation) value of 3.41 and an EFE (External Factor Evaluation) of 3.02, resulting in an SO strategy score of 5.15, the highest compared to other strategies. This indicates that the combination of strengths and opportunities strongly supports an aggressive strategy. The five most relevant SO strategies formulated include: (1) Development of Sharia Financing Products for MSMEs; (2) Digitalization of Risk Management Systems to Support Regional Expansion; (3) Customer-Based Sharia Financial Literacy Program; (4) Improving HR Competence and Accountability in Risk Management; and (5) Strengthening SOPs and Risk Governance Based on SNI ISO 31000:2018. These strategies are expected to reduce the NPF ratio and improve the quality of the murabahah financing portfolio at BSI KCP Lubuk Sikaping.
Co-Authors M. Imamuddin Putri Hendra Sari Rahmayani Sania Rini Elvira