Shariah Governance Practice on Indonesian Islamic Banks
DOI:
https://doi.org/10.14421/jbmib.v3i1.2112Keywords:
Islamic bank, Sharia Governance, Shariah Supervisory Board, Content Analysis, SSB CharacteristicsAbstract
Research Aims: This study aims to assess the implementation of Shariah governance in Indonesian Islamic banks.
Methodology: This study utilises a qualitative approach coupled with content analysis; this study evaluates the alignment of Sharia Supervisory Board (SSB) practices with relevant regulations.
Research Findings: The analysis revealed that none of the Islamic banks breached regulations or deviated from the prescribed criteria in the Sharia Supervisory Board (SSB) recruitment or characteristics.
Theoretical Contribution: This study is poised to enrich the diversity of backgrounds within the Sharia Supervisory Board (SSB), aiming to elevate its overall quality.
Research limitation and implication: This study exclusively examines the framework of Sharia governance within the context of Indonesia, and therefore, the findings should be separate from diverse country contexts.
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