Peran Dewan Pengawas Syariah Dalam Meningkatkan Transparansi Laporan Keuangan

Dewi  Anhavia

doi:10.65065/ptsh8112

Authors

Dewi Anhavia Institut Agama Islam Kyai Ahmad Syairazi Al-Arsyadi Author

DOI:

https://doi.org/10.65065/ptsh8112

Keywords:

Accountability; Competency; Financial Reporting Transparency; Sharia Compliance; Sharia Supervisory Board

Abstract

This study aims to analyze the implementation of the Sharia Supervisory Board's role in enhancing financial reporting transparency in Islamic financial institutions in South Kalimantan Province, identify the supporting and inhibiting factors affecting supervisory effectiveness, and develop a conceptual model of Sharia supervisory implementation. This study employed a qualitative approach using a field research design. Informants were selected purposively and consisted of Sharia Supervisory Board members, branch managers, operational managers, internal auditors, Sharia compliance officers, and financial reporting staff. Data were collected through in-depth interviews, observation, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña, including data condensation, data display, and conclusion drawing and verification. The findings indicate that Sharia supervision is implemented continuously through contract monitoring, Sharia compliance evaluation, and coordination with management to follow up supervisory recommendations.

References

DleAr, R. H. (2022). Trustworthiness in Qualitative Research. Journal of Human Lactation, 38(4), 598–602. https://doi.org/10.1177/08903344221116620

Akbar, B. I., & Laela, S. F. (2025a). Balancing Sharia Compliance and Governance: Evaluating The Multifaceted Role of the Sharia Supervisory Board in Islamic Banking. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 9(1), 133–147.

Ameraldo, F., Yuliani, A., Rizki, M. F., & Rabaya, A. J. (2025). Sharia Supervisory Board Characteristics and Anti-Corruption Disclosure: Study of Islamic Banks in Indonesia and Malaysia. AL-MUZARA’AH, 13(1), 11–26. https://doi.org/10.29244/jam.13.1.11-26

Ermawati,A (2021). Mengungkap Kepentingan Di Balik Laporan Dewan Pengawas Syariah Pada Bank Syariah [Masters, Universitas Muhammadiyah Jakarta].

Campbell, S., Greenwood, M., Prior, S., Shearer, T., Walkem, K., Young, S., Bywaters, D., & Walker, K. (2020). Purposive sampling: Complex or simple? Research case examples. Journal of Research in Nursing, 25(8), 652–661. https://doi.org/10.1177/1744987120927206

Creswell, J. W., & Poth, C. N. (2024). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. SAGE Publications. https://books.google.co.id/books?id=nFr2EAAAQBAJ

Damayanti*, A., Setyowati, R., & Islamiyati. (2016). Efektivitas Pengawasan Dalam Implementasi Shariah Compliance Oleh Dewan Pengawas Syariah Pada Bank Syariah. Diponegoro Law Journal, 5(3), 1–17. https://doi.org/10.14710/dlj.2016.12379

Fedi Ameraldo, A. Y., & Marsi Fella Rizki, A. J. R. (n.d.). Sharia Supervisory Board Characteristics and Anti-Corruption Disclosure: Study of Islamic Banks in Indonesia and Malaysia | AL-MUZARA’AH. Retrieved July 15, 2026.

Gusrianti, G., & Sari, P. H. (2023a). Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance. Jurnal Dinamika Akuntansi, 15(1), 1–12. https://doi.org/10.15294/jda.v15i1.38232

Hafizah, Y., & Hidayat, M. R. (2026c). From Regulation To Practice: Empirical Evidence On The Role Of Sharia Supervisory Boards In Indonesian Islamic Banks. Finansia : Jurnal Akuntansi Dan Perbankan Syariah, 9(1), 65–86. https://doi.org/10.32332/finansia.v9i1.11607

Hanafi, R., Rohman, A., & Ratmono, D. (2021a). How Do Sharia Supervisory Board and Good Corporate Governance Relate to Islamic Banks Performance? Share: Jurnal Ekonomi Dan Keuangan Islam, 10(2), 230–248. https://doi.org/10.22373/share.v10i2.11112

Hidayat, Dianto, I., Zulhelmy, Arif, M., & Majid, A. (2025). Peran Dewan Syariah Nasional Majelis Ulama Indonesia dan Dewan Pengawas Syariah terhadap Implementasi Akad Syariah di Perbankan Syariah Indonesia. Syarikat: Jurnal Rumpun Ekonomi Syariah, 8(1), 66–78. https://doi.org/10.25299/syarikat.2025.vol8(1).22238

Huda, M. I., & Mujib, A. (2025). Effectiveness Of The Role Of The Sharia Supervisory Board In Good Corporate Governance Performance. Istinbath, 24(1), 16–30. https://doi.org/10.20414/ijhi.v24i1.765

Husaini, A. H., & Alkadrie, S. A. (2026). Sharia Supervisory Board Effectiveness in Islamic Corporate Governance: Examining Compliance Mechanisms, Challenges, and Strategic Enhancement Pathways. International Journal of Business and Innovation Management, 1(1), 38–57.

Jan, A. A., Lai, F.-W., & Tahir, M. (2021a). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/10.1016/j.jclepro.2021.128099

Khomsatun, S., Rossieta, H., Fitriany, & Nasution, M. E. (2021). Sharia disclosure, sharia supervisory board and the moderating effect of regulatory framework: The impact on soundness of islamic banking. In International Symposia in Economic Theory and Econometrics (pp. 291–321). Emerald Group Holdings Ltd. https://doi.org/10.1108/S1571-038620210000028017

Kusumawardani, M., Soediro, A., Adhitama, F., & Usmayanti, V. (2025). The Role Of Islamic Corporate Governance, Sharia Supervisory Board, And Islamic Social Responsibility In Countering Fraudulent Financial Reporting. Finansia : Jurnal Akuntansi Dan Perbankan Syariah, 8(1), 17–30. https://doi.org/10.32332/finansia.v8i1.10161

Lestari, I. P., Hanafi, M. M., & Wardhana, L. I. (2025a). 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

Lestari, I. P., Hanafi, M. M., & Wardhana, L. I. (2025b). 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

Miles, M. B., Huberman, A. M., & Saldana, J. (2018). Qualitative Data Analysis: A Methods Sourcebook. SAGE Publications.

Misbahussururi, A., & Lidyah, R. (2025). Evaluasi Transparansi Laporan Keuangan Syariah pada Bank Syariah Indonesia | Tangible Journal. https://ojs.stie-tdn.ac.id/index.php/TB/article/view/617?utm_source=chatgpt.com

Potthoff, S., Hempeler, C., & Scholten, M. (2023). Research Ethics in Qualitative Health Research. International Journal of Qualitative Methods, 22, 16094069231189335. https://doi.org/10.1177/16094069231189335

Rahmawan Arifin, S. R., & Arif Nugroho, T. W. (2021). Characteristics of the Sharia Supervisory Board, Sharia Company Size, Zakah, and Islamic Social Reporting on Sharia Banks in Indonesia | Falah: Jurnal Ekonomi Syariah.

Rustam Hanafi, A. R., & Dwi Ratmono. (n.d). How Do Sharia Supervisory Board and Good Corporate Governance Relate to Islamic Banks Performance? | Share: Jurnal Ekonomi dan Keuangan Islam. Retrieved July 15, 2026.

Silalahi, C. N. L. B., Albahi, M., & Andrini, R. (2025a). Peran Dewan Pengawas Syariah dalam Menjamin Kepatuhan Syariah Pada Lembaga Keuangan Syariah Di Indonesia. Syarikat: Jurnal Rumpun Ekonomi Syariah, 8(2), 599–611. https://doi.org/10.25299/syarikat.2025.vol8(2).25502

Wahyuni, W., & Soumena, F. Y. (2025). Transparansi Dan Akuntabilitas Dalam Pelaporan Keuangan Syariah; Studi Pada Lembaga Keuangan Islam Di Indonesia. Manajemen Keuangan Syariah, 5(1), 1–17. https://doi.org/10.30631/makesya.v5i1.3030