<![CDATA[This study aims to examine the effect of the Sharia Supervisory Board (SSB), human resource (HR) competence, and internal control systems on sharia compliance in Islamic banking by developing an integrated governance model that explains their collective contribution to compliance with Islamic principles. A quantitative explanatory research design was employed, with data collected from 100 employees of Islamic banks in the Pasuruan region and surrounding areas using structured questionnaires. The data were analyzed using multiple linear regression with SPSS, including classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that the SSB, HR competence, and internal control systems have positive and significant effects on sharia compliance, both partially and simultaneously, with the internal control system identified as the most dominant factor. However, the model demonstrates moderate explanatory power, indicating the presence of other contextual factors influencing compliance. The study is limited by its regional scope and cross-sectional design, which may restrict generalizability and the ability to capture dynamic changes over time. Practically, the findings suggest that Islamic banks should strengthen internal control systems, improve communication between the SSB and management, and enhance practical-based HR development to improve compliance in daily operations. This study contributes to the literature by integrating governance, human capital, and control system perspectives into a single empirical model to explain sharia compliance in an emerging market context.]]>
Copyrights © 2026
