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All Journal Perisai : Islamic Banking and Finance Journal IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah JMK Jurnal Manajemen dan Kewirausahaan Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)
Izzani Ulfi
Universitas Gunadarma
Economics, Econometrics & Finance

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Journal : Perisai : Islamic Banking and Finance Journal

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Optimization the Role of Shariah Supervisory Board for Shariah Governance in Islamic Banking Izzani Ulfi; Ujang Syahrul Mubarrok; Muhamad Wahyudi
Perisai : Islamic Banking and Finance Journal Vol 4 No 1 (2020): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v4i1.515

Abstract

Many studies show that one of the biggest challenges in Islamic banking is related to lack of proper and effective Shariah governance. By focusing on the role of Shariah Supervisory Board (SSB), this paper attempts to extract some keys on how to achieve better performance and development of Islamic banking industry by reviewing previous studies. This study was done by using literature review approach. This study concludes that increasing the size of SSB, improving higher skills and competences of SSB members, keeping the independency of SSB member as well as the need of Central Shariah Board (CSB) and shariah auditor would affect to better performance of Islamic banking.
Co-Authors Bayu Arie Fianto Rizky Fadhila Tjiptohadi Sawarjuwono Ujang Syahrul Mubarrok Wahyu Sri Bintang Romadona Wahyudi, Muhamad