Beyond Compliance: Interpretive Content Analysis of Shariah Governance Disclosures in Indonesian Islamic Banks

Prasojo (Universitas Islam Negeri Sunan Kalijaga, Yogyakarta, Indonesia)
Romzie Rosman (Institute of Islamic Banking and Finance, International Islamic University Malaysia, Kuala Lumpur, Malaysia)
Dwi Marlina Wijayanti (Universitas Islam Negeri Sunan Kalijaga, Yogyakarta, Indonesia)
Rosyid Nur Anggara Putra (Universitas Islam Negeri Sunan Kalijaga, Yogyakarta, Indonesia)
Lailatis Syarifah (Universitas Islam Negeri Sunan Kalijaga, Yogyakarta, Indonesia)

Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol. 13 No. 1 (2026): March 2026

This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks. An explanatory-sequential mixed-methods approach combines a structured disclosure checklist, interpretive rubric, and cluster analysis to assess reporting practices. Two disclosure tendencies emerge: strategic disclosure and transitional compliance. Banks with stronger SSB characteristics tend to present more developed disclosure narratives, while formal governance structures alone show weaker associations. The findings suggest that disclosure quality reflects institutional capability and supervisory practices beyond structural arrangements.