Strategi Governance Syariah: Peran Strategis Sharia Supervisory Board (SSB) dalam Transformasi Digital Lembaga Keuangan Syariah
DOI:
https://doi.org/10.58192/ebismen.v5i4.4895Keywords:
Sharia Governance, Islamic Financial Institutions, Sharia Supervisory Board, Digital TransformationAbstract
Digital transformation in Islamic financial institutions not only creates efficiency and service innovation, but also demands fundamental adjustments in Islamic governance. One of the key elements in the system is the Sharia Supervisory Board (SSB), which plays a role in maintaining the integrity of sharia compliance. This study aims to analyze the strategic role of SSB in the context of digitizing Islamic financial institutions with a Systematic Literature Review (SLR) approach to 15 scientific articles published in the 2016-2025 period. This research integrates the perspective of Resource-Based View (RBV) and Institutional Theory to examine how SSB can play a role as a strategic asset that is adaptive to external pressures and technological developments. The results of the study show that the effectiveness of SSB is influenced by digital competence, supporting organizational structure, regulatory synergy, and technology-based supervisory capacity such as blockchain, AI, and digital auditing. However, a number of challenges were also found, including competency gaps, regulatory disharmony, and limited infrastructure. Therefore, strengthening SSB capacity, digital literacy training, and harmonizing digital sharia governance regulations are the main recommendations in building adaptive, transparent, and sustainable sharia governance.
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