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Risiko Ketidakpatuhan Syariah dan Pelaporan Pengungkapannya pada Perbankan Syariah di Indonesia Pranoto Effendi; Addys Aldizar
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.5958

Abstract

Islamic banking in Indonesia is growing rapidly, with average asset growth of around 14% per year since 2019. However, its contribution to the national financial system remains relatively small, with an asset share of only 3.78% and a market share of 10.95%. One factor limiting this growth is public perception regarding Islamic banks' compliance with Sharia principles. Sharia compliance risks are a major concern as they impact the credibility, sustainability, and legitimacy of Islamic banks in the eyes of the public. This article analyzes the practices of Sharia compliance risk management and disclosure in Indonesian Islamic banking based on a qualitative study of Islamic banks' annual reports. The analysis includes an evaluation of the role of the compliance function, the Sharia Supervisory Board (SSB), control mechanisms, and reporting of non-halal income and its allocation. Primary data were obtained through content analysis of the 2023 annual reports of Bank Muamalat Indonesia and Bank Mega Syariah, which were then reviewed using descriptive-analytical techniques. The findings indicate that the SSB and the compliance function are the primary actors in risk management, with minimal implementation in accordance with regulations (monthly meetings, spot checks, coordination with management and the Financial Services Authority). However, disclosure is normative and limited: details of non-compliance, root causes, incident number, and details of non-halal income are often not disclosed. Empirical findings also reveal differences in the management practices and treatment of non-halal income. This study recommends increased transparency: disclosing the number of non-compliance incidents, types of violations, the value of non-halal income, causes, corrective actions, and the distribution mechanism for charitable funds. More comprehensive disclosure will increase public trust, strengthen governance, and support the development of Islamic banking. Suggestions for further research include conducting comparative studies between banks and analyzing the impact of transparency on customer trust and investor interest.
Penelitian Energi di Indonesia ditinjau dari Perspektif Manajemen Risiko: Analisis Bibliometrik Berdasarkan Kata Kunci Pranoto Effendi
Jurnal Penelitian Rumpun Ilmu Teknik Vol. 4 No. 3 (2025): Jurnal Penelitian Rumpun Ilmu Teknik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/juprit.v4i3.5554

Abstract

Research into the energy sector from a risk management perspective is urgent, particularly in addressing the vulnerability of Indonesia's energy system to various risks. This research is expected to provide strategic solutions and policy recommendations to improve the resilience and reliability of the national energy sector. This article specifically aims to map research on risk management in the Indonesian energy sector through bibliometric analysis. A total of 34 selected articles that met the inclusion criteria were obtained through a systematic screening and search process in the Google Scholar Database. Overall, 84 keywords were used in the collection of articles, which were then further analyzed. Findings include, among others, the presence of many different individual researchers, indicating widespread interest but the lack of a stable research group. Second, temporally, an upward trend in the number of publications has been identified in recent years, indicating that this topic is increasingly relevant. In terms of publication type, articles are relatively evenly distributed across various journals, focusing on engineering, management, and policy. The results of the network mapping analysis using VOSviewer software based on keywords indicate that this research area remains very broad. These keywords are spread across 13 different thematic clusters, reflecting the many dimensions of risk management that remain to be explored. There is ample opportunity for researchers to conduct more in-depth exploration, and efforts are needed to determine a more precise and specific research focus to provide effective and applicable solutions to address the strategic challenges of Indonesia's energy sector resilience.