Strengthening Sharia Bank Operational Management Through Internalization of Sharia Compliance

Hozinul Asror; Mugiyati

doi:10.60076/ijeam.v2i4.1664

Authors

Hozinul Asror UIN Sunan Ampel Surabaya
Mugiyati UIN Sunan Ampel Surabaya

DOI:

https://doi.org/10.60076/ijeam.v2i4.1664

Keywords:

Islamic banking, Operational management, Shariah compliance

Abstract

This study aims to analyse the strengthening of Islamic bank operational management through the internalisation of Shariah compliance as a strategic instrument, not merely as a normative obligation. The method used is a literature review of various previous studies, regulations, and implementation practices in Indonesian Islamic banking. The results of the analysis show that the internalisation of Shariah compliance can be realised through five main strategies, namely strengthening the competence and independence of the Shariah Supervisory Board (DPS), utilising service digitalisation, increasing Shariah financial literacy, improving regulations related to DPS opinions, and integrating digitalisation with aspects of customer security and trust. These findings confirm that Shariah compliance not only serves to ensure the conformity of products and transactions with Islamic law, but also strengthens governance, operational effectiveness, and the competitiveness of the Islamic banking industry. Thus, this study concludes that the internalisation of Shariah compliance is key to maintaining the integrity of Shariah principles while promoting sustainability and public trust in Islamic banks in Indonesia.

References

N. A. Abasimel, “Islamic Banking and Economics: Concepts and Instruments, Features, Advantages, Differences from Conventional Banks, and Contributions to Economic Growth,” Journal of the Knowledge Economy, vol. 14, no. 2, pp. 1923–1950, Jun. 2023, doi: 10.1007/s13132-022-00940-z.

R. Sheikh and K. Hussain, “Reimagining Islamic banking in the light of Maqasid Shariah,” Qualitative Research in Financial Markets, 2024, doi: 10.1108/QRFM-04-2024-0108.

R. A. Setiawan and S. Mardian, “Shariah Compliance for Islamic micro financing (Exploratory study in Baitul Maal Wat Tamwil in Depok City, Indonesia),” Integrated Journal of Business and Economics, vol. 5, no. 2, p. 156, 2021, doi: 10.33019/ijbe.v5i2.346.

I. Wahyudi, I. Qizam, E. Amelia, and I. Yama, “Potensi Bisnis Perbankan Syariah Indonesia Tahun 2024: Peluang Dan Tantangan,” Jurnal Lentera Bisnis, vol. 13, no. 1, pp. 11–25, Jan. 2024, doi: 10.34127/JRLAB.V13I1.945.

L. Nur Suyuthi and U. Sunan Ampel Surabaya, “Dimensi Sharia Compliance Pada Operasional Bank Syariah Indonesia (BSI),” Jurnal Ilmiah Ekonomi Islam, vol. 10, no. 2, pp. 1508–1513, Jul. 2024, doi: 10.29040/JIEI.V10I2.13444.

A. Maslihatin and R. Riduwan, “Analisis Kepatuhan Syariah pada Bank Syariah: Studi Kasus Bank Pembiayaan Rakyat Syariah,” Jurnal MAPS (Manajemen Perbankan Syariah), vol. 4, no. 1, pp. 27–35, 2020, doi: 10.32627/maps.v4i1.193.

U. Hasanah, N. Fitriani, and K. F. Hana, “Analysis of the Implementation of Sharia Compliance on BSI KUR Micro Financing Products at Bank Syariah Indonesia,” BANCO: Jurnal Manajemen dan Perbankan Syariah, vol. 4, no. 1, 2022, doi: 10.35905/banco.v4i1.2730.

E. R. Nugroho, “Implementation Of Sharia-Compliance In Islamic Bank Product Innovations,” Prophetic Law Review, vol. 3, no. 2, 2021, doi: 10.20885/PLR.vol3.iss2.art4.

N. N. Adi Astiti and J. Tarantang, “Kedudukan Sharia Compliance Perbankan Syariah Di Indonesia Perspektif Yuridis-Filosofis,” JURNAL AL-QARDH, vol. 5, no. 2, pp. 119–133, 2020, doi: 10.23971/jaq.v5i2.2454.

M. Raihan, M. L. I. Nasution, and A. N. Daulay, “Analisis Dampak Perkembangan Teknologi AI Dalam Meningkatkan Efisiensi Operasional Bank Syariah (Studi Kasus Bank Sumut Kantor Cabang Syariah Medan Ringroad),” jesya, vol. 7, no. 2, pp. 2049–2062, Aug. 2024, doi: 10.36778/jesya.v7i2.1762.

L. N. Suyuthi and M. Mugiyati, “Dimensi Sharia Compliance Pada Operasional Bank Syariah Indonesia (BSI),” Jurnal Ilmiah Ekonomi Islam, vol. 10, no. 2, pp. 1508–1513, 2024, doi: 10.29040/JIEI.V10I2.13444.

M. Ihyak and E. Suprayitno, “Risk management in Islamic financial institutions (literature review),” Enrichment: Journal of Management, vol. 13, no. 2, 2023, doi: 10.35335/enrichment.v13i2.1473.

P. W. Sari and B. Santoso, “Pengawasan Pelaksanaan Akad Notaris pada Perbankan Syariah oleh Dewan Pengawas Syariah,” Wajah Hukum, vol. 8, no. 2, p. 757, 2024, doi: 10.33087/wjh.v8i2.1595.

K. Sharaswati, D. Puspitasari, and Z. Lubis, “Manajemen Operasional Bank Syariah: Perspektif Teoritis Dan Praktis Dalam Menjaga Kepatuhan Syariah,” El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah, vol. 9, no. 1, pp. 75–92, 2025, doi: 10.34005/elarbah.v9i1.4535.

F. A. Mashudi, “Strategi bank syariah mengelola risiko kepatuhan melalui penerapan kerangka kepatuhan Syariah,” Maliki Interdisciplinary Journal, vol. 3, no. 5, pp. 707–713, Jun. 2025.

W. Kalista, A. O. Fitri, and M. I. Fasa, “Peran Dewan Pengawas Syari’ah Dalam Meningkatkan Kepatuhan Dan Efisiensi Operasional Bank Syari’ah,” Jurnal Intelek Dan Cendikiawan Nusantara, vol. 2, no. 2, pp. 736–741, 2025.

M. Nina Adlini, A. Hanifa Dinda, S. Yulinda, O. Chotimah, and S. Julia Merliyana, “Metode Penelitian Kualitatif Studi Pustaka,” Edumaspul: Jurnal Pendidikan, vol. 6, no. 1, pp. 974–980, Mar. 2022, doi: 10.33487/edumaspul.v6i1.3394.

Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D, vol. 16, no. 2. Bandung: Alfabeta, 2020.

M. Z. N. Hasbi and I. Widayanti, “The Role of The Sharia Supervisory Council (DPS) of Sharia Financial Institutions and Its Supervision System in Compliance with Sharia Principles: Case Study of BPRS Bhakti Sumekar Sumenep East Java,” in Proceedings of the Annual International Conference on Islamic Economics and Business (AICIEB), vol. 3, pp. 24–30, Jul. 2023, doi: 10.18326/AICIEB.V3I0.428.

A. Waqqosh, F. Hairani Yusfa, S. Sudiarti, T. D. Fadillah, and H. Al Amin, “The Role Of The Sharia Supervisory Board (DPS) In Supervision Of Contract Implementation At The Binjai Branch Bri Sharia,” E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis, vol. 22, no. 1, pp. 71–78, 2021, doi: 10.29103/e-mabis.v22i1.657.

L. M. Tari, H. Q. A’iny, Ifaturochmah, H. Hikmatyar, and Maisarah, “Role and Responsibilities of the Sharia Supervisory Council (DPS) at Sharia People’s Finance Bank (BPRS) in Depok City,” ITQAN: Journal of Islamic Economics, Management, and Finance, vol. 2, no. 2, pp. 49–55, 2023, doi: 10.57053/itqan.v2i2.19.

S. R. Dwi, F. Lesmita, S. Suzana, M. Albahi, S. I. N. W. Abdullah, and S. S. Sitompul, “Strategic Innovation in Sharia Governance: The Evolving Management Role of the Sharia Supervisory Board,” International Journal of Information System and Innovation Management, vol. 2, no. 1, pp. 16–26, 2024, doi: 10.55583/ijisim.v2i1.953.

O. Ramdani and M. Kamal, “Corporate Governance and Shariah Non compliance Risk: The Case of Islamic Banks in Indonesia,” Jurnal Akuntansi dan Keuangan Islam, vol. 11, no. 1, pp. 49–79, Apr. 2023, doi: 10.35836/jakis.v11i1.370.

R. Suhaimi, “Independensi Dewan Pengawas Syariah Sebagai Pengawas Kepatuhan Syariah Di Lembaga Keuangan Syariah,” Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah, vol. 1, no. 2, pp. 234–245, 2021.

A. K. Munthe, I. S. Praramadhani, and R. I. Satrya, “Peran Dewan Pengawas Syariah Dalam Pemenuhan Syariah Compliance Oleh Lembaga Keuangan Syariah,” Journal of Islamic Law Studies, vol. 2, no. 3, 2021.

L. Lailiya and R. Kusumaningtias, “Impact and risk management of sharia non compliance in islamic banking,” in Proceedings of the International Conference on Accounting and Finance, pp. 583–593, 2024.

A. P. Syahwa, U. Umiyati, and S. H. Yusuf, “Pengaruh Kompetensi Dan Independensi Auditor Syariah Terhadap Kualitas Audit,” Jurnal Ekonomi Sakti (JES), vol. 13, no. 3, pp. 251–258, 2024, doi: 10.36272/jes.v13i3.351.

N. T. Aripin, N. Fatwa, and M. Hannase, “Layanan Digital Bank Syariah Sebagai Faktor Pendorong Indeks Literasi dan Inklusi Keuangan Syariah,” Syarikat: Jurnal Rumpun Ekonomi Syariah, vol. 5, no. 1, pp. 29–45, 2022, doi: 10.25299/syarikat.2022.vol5(1).9362.

S. Aminah, P. Pefriyadi, and H. Hendrianto, “Pengaruh Kualitas Layanan dan Religiusitas terhadap Kepuasan Menabung Generasi Muda di Bank Syari’ah Melalui Byond By Bsi,” 2025.

I. Nafiyah, A. Maulidya, N. Rosyada, E. K. Putri, E. Lestari, dan H. H. Adinugraha, “Meningkatkan Literasi Keuangan Pada Masyarakat Desa Kebanggan Kecamatan Moga Melalui Program Literasi Bank Syariah,” Welfare: Jurnal Pengabdian Masyarakat, vol. 1, no. 3, pp. 508–512, 2023, doi: 10.30762/welfare.v1i3.648.

F. N. Azizah, “Strategi Peningkatan Kualitas Pelayanan Melalui BSI Mobile Bank Syariah Indonesia KCP Nganjuk Ahmad Yani,” 2024.

I. P. Kusmastuti and A. Mujib, “Opini Dewan Pengawas Syariah Terhadap Persoalan-Persoalan di Bank Syariah,” Perfecto: Jurnal Ilmu Hukum, vol. 1, no. 4, pp. 251–260, 2023, doi: 10.32884/jih.v1i4.1632.

A. Rahayu and M. Fakhri Amir, “Analisis Tingkat Pemahaman Nasabah Terkait Literasi Digital Dalam Mencegah Cyber Crime Di Bank Syariah (Studi Pada Nasabah BSI Di Kabupaten Bone),” 2025.