Sharia Governance dan Kepatuhan Syariah pada Perbankan Islam: Tinjauan Literatur Terstruktur dan Agenda Penelitian
Keywords:
Sharia Governance, Sharia Compliance, Perbankan Islam, Dewan Pengawas Syariah, Audit SyariahAbstract
Tata kelola syariah (sharia governance) dan kepatuhan syariah (sharia compliance) merupakan elemen penting dalam menjaga integritas, transparansi, dan akuntabilitas perbankan Islam. Penerapan kedua aspek tersebut tidak hanya bergantung pada keberadaan Dewan Pengawas Syariah (DPS), tetapi juga pada kompetensi dan independensi pengawasan, efektivitas audit syariah, pengendalian internal, serta manajemen risiko. Penelitian ini bertujuan menganalisis perkembangan kajian mengenai tata kelola dan kepatuhan syariah pada perbankan Islam, mengidentifikasi tema-tema utama, serta merumuskan kesenjangan dan agenda penelitian selanjutnya. Penelitian menggunakan pendekatan structured literature review dengan sintesis tematik terhadap publikasi ilmiah periode 2020-2026 dan didukung oleh literatur terdahulu yang relevan sebagai landasan konseptual. Analisis dilakukan dengan membandingkan fokus penelitian, konteks kajian, pendekatan metodologis, dan temuan utama dari publikasi yang ditelaah. Hasil sintesis menunjukkan bahwa kajian sharia governance dan sharia compliance mencakup beberapa tema yang saling berkaitan, yaitu karakteristik dan efektivitas DPS, mekanisme kepatuhan syariah, audit dan pengendalian internal, manajemen risiko, transparansi dan pengungkapan, akuntabilitas, serta hubungan tata kelola dengan kinerja dan keberlanjutan perbankan Islam. Efektivitas tata kelola tidak cukup diukur melalui keberadaan atau jumlah anggota DPS, tetapi juga perlu mempertimbangkan kompetensi, independensi, akses terhadap informasi, intensitas pengawasan, dan tindak lanjut atas temuan audit. Transformasi digital juga menghadirkan tantangan baru terkait kesesuaian produk, tata kelola data, keamanan informasi, dan pengawasan proses otomatisasi. Penelitian ini merekomendasikan pengembangan indikator kepatuhan syariah yang lebih terukur, penguatan koordinasi antarfungsi pengawasan, serta perluasan penelitian komparatif lintas negara.
References
Abdulrahman, [inisial dan nama penulis lain perlu dilengkapi]. (2024). Exploring nexus between IFI Shariah compliance disclosure and corporate governance: Cross-country analysis. International Journal of Finance & Economics, 29(4), 4590-4612. https://doi.org/10.1002/ijfe.2891
Accounting and Auditing Organization for Islamic Financial Institutions. (2023). Shari’ah standards. AAOIFI.
Afra, Z. S., Rahayu, S., & Zufrizal. (2026). Determinasi kualitas laporan keuangan bank syariah: Peran opini audit, audit delay, dan profitabilitas. Journal of Trends Economics and Accounting Research, 6(4), 553-563. https://doi.org/10.47065/jtear.v6i4.2720
Arifah, & Hudayati, A. (2023). Exploring the nexus of disclosure of Sharia compliance and governance in Islamic banking: A comprehensive analysis of the Sharia Supervisory Board. Management and Accounting Review, 22(3). https://doi.org/10.24191/MAR.V22i03-16
Aspiranti, T., [penulis lainnya perlu diverifikasi]. (2023). Shariah governance reporting of Islamic banks: Insight from Malaysia. Cogent Business & Management, 10(2), Article 2247220. https://doi.org/10.1080/23311975.2023.2247220
Br. Nst, P. S. S., Rahayu, S., & Ilmiha, J. (2026). Islamic social responsibility, Islamic corporate governance, manajemen laba, dan kinerja keuangan pada perusahaan syariah. Journal of Trends Economics and Accounting Research, 6(4), 532-540. https://doi.org/10.47065/jtear.v6i4.2736
Claduri, R. D., Rahayu, S., & Lubis, F. K. (2025). Dampak green banking disclosure dan corporate risk disclosure terhadap nilai perusahaan: Bukti empiris dari bank umum syariah. Bisnis-Net Jurnal Ekonomi dan Bisnis, 8(1), 552-561. https://doi.org/10.46576/bn.v8i1.6234
Difitriari, D., Rahayu, S., & Elviani, S. (2026). Sharia conformity, efisiensi operasional, dan profitabilitas dengan mediasi risiko pembiayaan pada bank umum syariah di Indonesia. Surplus: Jurnal Ekonomi dan Bisnis, 5(1), 71-82. https://doi.org/10.71456/sur.v5i1.2151
Financial Services Authority of Indonesia. (2023). Roadmap for the development and strengthening of Indonesian Islamic banking 2023-2027. Otoritas Jasa Keuangan.
Gusrianti, G., & Sari, P. H. (2023). Transparency of Shariah Supervisory Board information in Islamic banks of Indonesia and Malaysia: The effect of Islamic corporate governance. Jurnal Dinamika Akuntansi, 15(1). https://doi.org/10.15294/jda.v15i1.38232
Haron, R., Othman, M., Fakhrunnas, F., & Nomran, N. M. (2022). Shari’ah governance of Islamic banks: The role of Shari’ah Supervisory Board: A bibliometric analysis. IIUM Law Journal, 30(S2), 129-278. https://doi.org/10.31436/iiumlj.v30iS2.766
International Accounting Standards Board. (2023). IFRS accounting standards. IFRS Foundation.
International Financial Services Board. (2023). Islamic financial services industry stability report 2023. IFSB.
International Financial Services Board. (2024). Islamic financial services industry stability report 2024. IFSB.
International Organization for Standardization. (2018). ISO 31000:2018 risk management: Guidelines. ISO.
Kurnianingsih, [inisial dan penulis lainnya perlu dilengkapi]. (2024). Pengaruh etika dan tata kelola perusahaan terhadap pengungkapan laporan keuangan. Brilian Dinamis Akuntansi Audit, 6(3). https://journalversa.com/s/index.php/bdaa/article/view/3471
Lestari, [inisial dan penulis lainnya perlu dilengkapi]. (2025). A literature review of updated Islamic corporate governance elements: Implications for Indonesia. Journal of Islamic Monetary Economics and Finance, 11(1), 91-118. https://doi.org/10.21098/jimf.v11i1.2305
Minaryanti, A., & Mihajat, M. I. S. (2024). A systematic literature review on the role of sharia governance in improving financial performance in sharia banking. Journal of Islamic Accounting and Business Research, 15(4), 553-568. https://doi.org/10.1108/JIABR-08-2022-0192
Minaryanti, [inisial dan penulis lainnya perlu dilengkapi]. (2026). Role of sharia governance in minimizing credit risk in Islamic banking: Systematic literature review. Journal of Islamic Accounting and Business Research, 17(2), 311-327. https://doi.org/10.1108/JIABR-11-2022-0301
Mukhibad, H., [penulis lainnya perlu diverifikasi]. (2022). Corporate governance and Islamic bank accountability based on disclosure: A study on Islamic banks in Indonesia. Cogent Business & Management, 9(1), Article 2080151. https://doi.org/10.1080/23311975.2022.2080151
Nurhayati, N., & Rahayu, S. (2025). Kinerja keuangan sebagai indikator keberlanjutan perusahaan: Kajian sistematis atas perusahaan syariah dan non-syariah tahun 2020-2025. Jurnal Manajemen dan Penelitian Akuntansi, 18(1), 163-174. https://doi.org/10.58431/jumpa.v18i1.320
OECD. (2023). G20/OECD principles of corporate governance 2023. OECD Publishing. https://doi.org/10.1787/ed750b30-en
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Rahayu, S., Asmuni, A., & Marliyah. (2022). Solution priority of the problems in implementation of zakat financial statement accountability: ANP approach. BIRCI-Journal, 5(3). https://doi.org/10.33258/birci.v5i3.6530
Rahayu, S., Mahdi, F., Julkarnain, J., Kurnia Ningsih, H. T., & Habibie, A. (2022). Intellectual capital and Islamic corporate social responsibility on financial performance of sharia commercial banks in Indonesia. E3S Web of Conferences, 339, Article 05003. https://doi.org/10.1051/e3sconf/202233905003
Rahayu, S., Tullah, D. S., Suginam, S., & Nur, S. (2025). Digitalization, AI, and service quality in Islamic banks: Customer satisfaction and knowledge as parallel mediators of customer-perceived financial performance. Jurnal Ilmiah Akuntansi Kesatuan, 13(3), 611-628. https://doi.org/10.37641/jiakes.v13i3.3762
Rahayu, S., [penulis lainnya perlu diverifikasi]. (2019). Effect of application of good governance principles on acceptance of zakat funds in Amil Zakat Institutions in Medan City. Proceeding International Seminar of Islamic Studies, 1(1), 746-754.
Safiullah, [inisial dan penulis lainnya perlu dilengkapi]. (2024). Does board of directors influence Shariah governance in Islamic banks? Pacific-Basin Finance Journal, 85, Article 102346. https://doi.org/10.1016/j.pacfin.2024.102346
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333-339. https://doi.org/10.1016/j.jbusres.2019.07.039
Thomas, J., & Harden, A. (2008). Methods for the thematic synthesis of qualitative research in systematic reviews. BMC Medical Research Methodology, 8, Article 45. https://doi.org/10.1186/1471-2288-8-45
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222. https://doi.org/10.1111/1467-8551.00375
Tumewang, Y. K., Supriani, I., Dewi, H. R., & Alam, M. K. (2023). An extended review on Sharia governance studies from 1985 to 2022. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2022-0319
Wasim, [inisial dan penulis lainnya perlu dilengkapi]. (2026). Shariah governance and Islamic banks: Systematic literature review. Journal of Islamic Accounting and Business Research, 17(7), 1390-1430. https://doi.org/10.1108/JIABR-11-2023-0386
Zuhroh, [inisial perlu diverifikasi]. (2022). Mapping Islamic bank governance studies: A systematic literature review. Cogent Business & Management, 9(1), Article 2072566. https://doi.org/10.1080/23311975.2022.2072566
