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Keywords: Sharia supervisory board
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Journal Articles
Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks
Available to Purchase
Journal of Islamic Accounting and Business Research (2026) 17 (1): 74–102.
Published: 26 February 2024
.... It consists of the unavailability of structured data on digitalization investments and digital capabilities. Sharia supervisory board Digitalization Governance mechanisms Thus, Izzatika and Lubis (2016) describe the challenges of SSB in the digital age. Based on this description, the literature...
Journal Articles
A systematic literature review on the role of sharia governance in improving financial performance in sharia banking
Available to Purchase
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
Determinants and consequences of maqashid sharia performance: evidence from Islamic banks in Indonesia and Malaysia
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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...
