<![CDATA[The growth of Sharia financing platforms has expanded public access to investment opportunities but has also introduced risks of fund misappropriation, as evidenced by allegations of fraud and embezzlement at PT Dana Syariah Indonesia. This research addresses two issues: (1) the nature of the Board of Directors' criminal liability regarding fraud and fund embezzlement on Sharia financing platforms; and (2) the evidentiary framework for establishing the element of fault (*mens rea*) in the case of fund management based on fictitious projects at PT Dana Syariah Indonesia. The study employs a normative legal research method, utilizing statutory, conceptual, and case study approaches to analyze legislation, legal doctrine, court rulings, and legal literature. The findings indicate that the criminal liability of the Board of Directors is determined by their roles, authority, involvement, and culpability, and may intersect with corporate liability under Article 48 of Law No. 1 of 2023. Proving *mens rea* involves assessing knowledge, intent, control, the flow of funds, corporate policies, and electronic evidence regarding the fictitious projects used to solicit public funds.]]>
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