Banco: Jurnal Manajemen dan Perbankan Syariah
Vol. 8 No. 1 (2026): Banco: Jurnal Manajemen dan Perbankan Syariah

Mapping the Dialectics of Qur'anic Exegesis and Islamic Banking Management in Southeast Asia: A Systematic Review (2019–2025)

Fatira Wahidah (Institut Agama Islam Negeri (IAIN) Kendari, Sulawesi Tenggara, Indonesia)
Jehad Mhanna (Universiti Islam Sultan Sharif Ali, Bandar Seri Begawan, Brunei Darussalam)
Muh. Ilham Usman (Sekolah Tinggi Agama Islam Negeri (STAIN) Majene)
Muhamad Zakir Husain (Universiti Islam Sultan Sharif Ali, Bandar Seri Begawan, Brunei Darussalam)
Abdul Muiz Amir (Institut Agama Islam Negeri (IAIN) Kendari, Sulawesi Tenggara, Indonesia)



Article Info

Publish Date
09 Oct 2026

Abstract

Purpose — This study maps the dialectical relationship between Islamic banking management research and Qur'anic exegesis (tafsīr) discourse in Southeast Asia from 2019 to 2025. Its object is academic discourse, so statements about banking practice are reported as propositions advanced within the reviewed corpus rather than as verified features of the industry. Method — A convergent, qualitatively driven mixed-methods systematic review followed PRISMA 2020 and the JBI guidance, its descriptive and thematic strands running on one corpus and meeting in a joint display (Table 3). Of 143 records identified in Scopus (international) and SINTA (Indonesian), 32 articles met the inclusion criteria after CASP and AMSTAR-2 appraisal (Scopus = 18; SINTA = 14). Thematic analysis used two-stage deductive–inductive coding with substantial inter-coder agreement (Cohen's κ = 0.78). Findings — Four dialectical themes emerged from the 32 included articles: (1) maqāṣid al-sharī'ah as a contested normative foundation of banking governance (24; 75.0%); (2) thematic (mawḍū'ī) tafsīr as an emerging design methodology for Sharia-compliant financial instruments (8; 25.0%); (3) the digitalisation of Sharia compliance under contextual Qur'anic hermeneutics (7; 21.9%); and (4) the institutional integration—and marginalisation—of tafsīr within regional banking regulation (11; 34.4%). Implications — From this synthesis the study advances the Tafsīr-Informed Banking Governance (TIBG) framework—a three-layer construct (textual, hermeneutical, and institutional)—offered as a conceptual proposition awaiting validation, and as an agenda for regulators (DSN-MUI, BNM-SAC), practitioners, and academics. Originality — Moving beyond conventional bibliometric studies, this research maps the tafsīr–banking dialectic within the reviewed corpus, conducts a rare comparative Scopus–SINTA analysis, and introduces an integrative framework grounding Sharia banking governance in Qur'anic hermeneutics, an articulation absent from the retrieved literature

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Journal Info

Abbrev

banco

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Banco: Jurnal Manajemen dan Perbankan Syariah publishes original works that contribute to scientific discussion of Sharia Economic, Management and Bisnis Sharia, Sharia Banking, Economic Development, Sharia Finance and Accounting, Management and Economic any related issues. The works on the issues ...