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All Journal Islamic Micro Finance Journal Jurnal Ekonomi, Manajemen, Akuntansi
Fuad, Yahya
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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Shariah Governance and Financing Risk in Islamic Banks: A Conceptual Analysis Fuad, Yahya
Islamic Micro Finance Journal Vol. 2 No. 1 (2025): Februari
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

This study aims to explore the role of Shariah governance in minimizing financing risk in Islamic banking by focusing on the functions of the Shariah Supervisory Board (SSB) and Internal Shariah Review (ISR). The research synthesizes findings from two scholarly articles using a conceptual and qualitative analytical approach. The first article adopts a systematic literature review to identify key indicators in Shariah governance that influence credit risk, such as the qualifications of SSB members and the effectiveness of ISR. The second article utilizes Erving Goffman’s frame analysis to understand how interactions between bank managers and SSB members may impact Shariah compliance in practice. The analysis reveals that a well-functioning SSB and ISR significantly contribute to reducing financing risk by ensuring that banking operations align with Shariah principles. Furthermore, managerial strategies, such as impression management, may influence the decisions of Shariah boards, raising concerns about the consistency and integrity of compliance mechanisms. These findings highlight the dual importance of institutional competency and ethical governance in mitigating risk and maintaining public trust in Islamic financial institutions. In conclusion, the study emphasizes the need for capacity building in Shariah governance structures, particularly in enhancing the qualifications and independence of SSB members and strengthening internal Shariah review functions. Future research is encouraged to further examine the effectiveness of ISR across various financial products and jurisdictions, and to explore how governance practices affect credit ratings in Islamic banking
Integration of Artificial Intelligence and Blockchain: A Study on the Implementation of Technology for Gharar and Maysir Detection in Islamic Fintech Platforms Fuad, Yahya; Andriani Samsuri; Ubaid Aisyul Hana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16097

Abstract

This study investigates the integration of Artificial Intelligence (AI) and blockchain technology in sharia risk management on Islamic fintech platforms, with a focus on the detection of gharar (excessive uncertainty) and mitigation of maysir (speculation). Employing an exploratory qualitative approach and a multi-source case study design, the research combines systematic literature review and operational document analysis of Islamic fintech platforms. Two technological simulations were conducted: a Random Forest-based model for detecting gharar in peer-to-peer lending transactions and the implementation of Ethereum-based smart contracts to mitigate maysir in mudharabah contracts. The findings demonstrate that the Random Forest model accurately identifies contract uncertainty, while smart contracts enhance transparency, accountability, and fairness in profit-loss distribution. Compliance analysis using the OECD AI Governance, AAOIFI, and ISFIRE frameworks confirms that the integration of AI and blockchain strengthens transaction security, traceability, and sharia compliance. However, successful implementation requires ongoing validation by sharia scholars, continuous system maintenance, and a comprehensive regulatory framework. This research contributes to the development of an efficient, fair, and sharia-compliant fintech ecosystem and offers a technological framework for global adoption by Islamic financial institutions.
Co-Authors Andriani Samsuri Ubaid Aisyul Hana