Key points are not available for this paper at this time.
Research Aims: This study aims to assess the implementation of Shariah governance in Indonesian Islamic banks. Methodology: This study utilises a qualitative approach coupled with content analysis; this study evaluates the alignment of Sharia Supervisory Board (SSB) practices with relevant regulations. Research Findings: The analysis revealed that none of the Islamic banks breached regulations or deviated from the prescribed criteria in the Sharia Supervisory Board (SSB) recruitment or characteristics. Theoretical Contribution: This study is poised to enrich the diversity of backgrounds within the Sharia Supervisory Board (SSB), aiming to elevate its overall quality. Research limitation and implication: This study exclusively examines the framework of Sharia governance within the context of Indonesia, and therefore, the findings should be separate from diverse country contexts.
Muhfiatun et al. (2024) studied this question.