Andriana, Isni and Muhammad, Rusnah (2015) The Professionalism of Sharia Supervisory Boards: Issues and Challenges. Australian Journal of Basic and Applied Sciences, IPN. pp. 26-30. ISSN 2309-8414
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Background: A special attraction of Islamic banks (IB) is growing and getting more attention from global stakeholders across the industry. Despite the uniqueness of IB, there is a role of Sharia Supervisory Board (SSB) as a gatekeeper keeper to ensure the Sharia implementation and compliance in their institutions. The SSB professionalism has been carried out to explain the insights of adopting such practice from the Islamic perspective. Objective: This article aims to discuss issues and challenges of SSB professionalism in IB. Results: The issues and challenges of SSB professionalism are related to professional ethics, judgment and consistency in ensuring Sharia compliance. In doing their responsibilities, SSB members are guided by their moral belief and obligations to religious nobles and the community. The SSB professionalism needs to base on the mutual help, accountability, transparency and honesty, protection of minorities, disclosure and equitable distribution of wealth, brotherhood and responsibility. Conclusion: This article concludes that the professionalism of SSB need to go beyond basic competence and rhetorical appeals in order to ensure that all activities and operations within the IB do not contravene the Sharia law. It reveals issues and challenges of SSB professionalism in IB, which is expected to fulfill the objective of addressing some of the shortcomings in Islamic literature of SSB professionalism.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Professionalism, Sharia Supervisory Board, Islamic bank, Sharia |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 61201-Management (S1) |
| Depositing User: | Mrs Isni Andriana |
| Date Deposited: | 07 Dec 2019 03:48 |
| Last Modified: | 07 Dec 2019 03:48 |
| URI: | http://repository.unsri.ac.id/id/eprint/20459 |
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