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All Journal Laa Maisyir Jurnal Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
Ilham Akbar, Bastaka
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Shariah Accounting in Indonesia: Lessons and Inspirations From Pakistan Ilham Akbar, Bastaka; Mukhlisin, Murniati
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.47430

Abstract

This paper delves into the historical evolution of sharia accounting in Pakistan, reflecting on its significance and addressing contemporary challenges. This study discusses its relevance and future issues herein. Though this study focuses on a specific context of adopting Shariah into the overall framework of financial and economic sectors of Pakistan, the method incorporates the elements of historical methods, regulatory histories, industry evolutions. It analyses the significance of the sharia accounting on managerial practices, investment decisions and socio-economic growth. In this sense, the research exposes present-day problems and possibilities that apply to the continuous debate on Sharia accounting. Consequently, it provides a wealth of insight for Indonesia on the way forward to advancing Sharia accounting standards. The study uses Qualitative content analysis, according to the aim of ensuring that the research is holistic, a wide range of texts is used by the study.
Menyeimbangkan Kepatuhan Syariah dan Tata Kelola: Mengevaluasi Beragam Peran Dewan Pengawas Syariah dalam Perbankan Syariah Ilham Akbar, Bastaka; Fatma Laela, Sugiyarti
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

The research explores the Sharia Supervisory Board's (SSB) role in Islamic banking governance, in on balancing Sharia compliance with effective governance. Using qualitative methods through document analysis and interviews, the study investigates how SSBs manage their various responsibilities including compliance oversight, product development, and auditing. The research found that SSBs significantly impact operational risk management and stakeholder confidence. Banks with strong Sharia governance frameworks show better compliance and risk management. Main challenges include expertise gaps, resource limitations, and regulatory complexity. The research emphasizes the importance of professional development, standardized reporting, and organizational integration of SSBs. It provides valuable insights for developing stronger governance structures in Islamic banking, offering implications for policymakers, practitioners, and scholars in the field. This study contributes to the broader understanding of corporate governance in Islamic finance, particularly in creating frameworks that balance both operational effectiveness and religious compliance.
Co-Authors Fatma Laela, Sugiyarti Murniati Mukhlisin, Murniati