Year: 2025
Type: article
Abstract: This research aims to examine the role of sharia governance in ensuring ethical economic practices in Islamic financial institutions. With a qualitative descriptive approach based on the latest literature study, this study highlights the strategic role of the Sharia Supervisory Board (DPS), sharia audit, as well as DSN-MUI and OJK regulations in forming an ethical and sustainable supervisory system. The results show that although the governance framework has been formally institutionalized, challenges such as regulatory fragmentation, human resource capacity gaps, and fatwa formalization are still obstacles. Therefore, the integration of maqāṣid al-sharīʿah and stakeholder theory, audit digitization, and strengthening spiritual accountability are recommended to realize adaptive and transformative sharia governance.
Authors: Amirudin Amirudin, Abdul Wahab, Dedi Mardianto
Institution: Universitas Islam Negeri Alauddin Makassar
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4412880769