Andriana, Isni and Muhammad, Rusnah and Meutia, Inten (2015) DEVELOPING A SOCIAL MEDIA PRESENCE STRATEGY FOR AN E-COMMERCE BUSINESS SHARIA SUPERVISORY BOARD ROLE: A BEHAVIORAL THEORY PERSPECTIVE. I J A B E R, 13 (7). pp. 5989-6000. ISSN 0972-7302
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Abstract
IFIs have an obligation to ensure the compliance with the Sharia law for their products, services and operations. In this responsibility and in the aim of credibility and integrity, IFIs must establish their own Sharia board to ensure Sharia compliance of their business and to protect the rights of depositors and other stakeholders. IFIs employ SSB in order to complete a requirement. It can cause the absence of sufficient control and would make some difficulties for the SSB to carry the duties satisfactorily. This paper wants to take some steps toward a behavioral theory in addressing the factors influencing the implementation of SSB roles as an individual characteristic and in Sharia process. The development and conclusions of this paper as conceptual for describing the aspects of SSB roles in practice and SSB roles from behavioral perspective. A theoretical and extensively study of literature to bring out the objective of presenting the SSB roles underlying its specific behavioral perspective. The core characteristics for a particular pattern of SSB member’s behavior are bounded rationality, satisfying behavior and problematic search, “routines” of decision-making, and political bargaining in the context of corporations as coalitions of stakeholders. Then, three aspect of broad process chosen to conclude SSB role performance to achieve Sharia compliance: cognitive conflict, effort norms, and use of knowledge and skills. Future research will be focused on the identification and analysis of different SSB roles, relevant to Sharia governance process in the IFIs. It also gives improvement to SSB effectiveness as a Sharia governance internal mechanism. This paper also might develop behavioral perspectives for a future research agenda on SSB and Sharia governance, and open the invitation for additional research and analysis on the topic formulated in this discussion.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 15:17 |
| Last Modified: | 17 Jul 2022 15:17 |
| URI: | http://repository.unsri.ac.id/id/eprint/73743 |
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