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Keywords: Sharia supervisory board
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Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (1): 74–102.
Published: 26 February 2024
... Sharia supervisory board Digitalization Governance mechanisms In the early years of the 21st century, the rapid surge in innovation and technology has brought about significant transformations in strategies, business operations, financial markets and economies. This transformation has been...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (4): 553–568.
Published: 15 May 2023
...Annisa Adha Minaryanti; Muhammad Iman Sastra Mihajat Purpose The purpose of this paper is to systematically review the study of the relationship between sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and internal sharia compliance, and whether it can affect...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (8): 1426–1450.
Published: 14 February 2023
...Muhammad Taufik; Rifqi Muhammad; Peni Nugraheni Purpose This study aims to examine how sharia supervisory board (SSB) characteristics are determinants of the maqashid sharia performance (MSP) of Islamic banks (IBs) and how MSP has implications for profitability and for profit-sharing...
