Sharia Supervisory Board Religious Compliance in the Islamic Banks: An Interpretive Approach

Yuliana Sari, Agnemas Yusoep Islami, Isni Andriana

2018

Abstract

The concept of SSB religious compliance comes from a Sharia (Islamic teaching) law as foundation rules and principles in the Islamic banks. The concept of SSB religious compliance is shaped by the role of religious, normative and moral values. The objective of this paper is to explore how SSB articulates the notion of religious compliance in the context of Sharia compliance process in the Islamic banks. This paper is a conceptual based on previous researches to adopt in examining how SSB constructs the meaning of religious compliance in Islamic banks. This paper is deemed to provide the richest from a literature review and analysis using an interpretive approach to describe the meaning of SSB religious compliance in the Islamic banks. This paper demonstrates that SSB constructs the meaning of religious compliance in appearance and in fact through the social interactions at three levels: micro or personal self-reflexivity through ethical reasoning and image of individual SSB; institutional or organizational culture through a range of business activities and reputation; and macro or regulators and governance structure. This paper contributes to the Islamic banking literature by providing understandings into the construction of the meaning of SSB religious compliance from an interpretive approach.

Paper Citation

in Harvard Style

Sari Y., Andriana I. and Yusoep Islami A. (2018). Sharia Supervisory Board Religious Compliance in the Islamic Banks: An Interpretive Approach.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 669-676. DOI: 10.5220/0008443806690676

in Bibtex Style

@conference{seabc18,
author={Yuliana Sari and Isni Andriana and Agnemas Yusoep Islami},
title={Sharia Supervisory Board Religious Compliance in the Islamic Banks: An Interpretive Approach},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={669-676},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008443806690676},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Sharia Supervisory Board Religious Compliance in the Islamic Banks: An Interpretive Approach
SN - 978-989-758-387-2
AU - Sari Y.
AU - Andriana I.
AU - Yusoep Islami A.
PY - 2018
SP - 669
EP - 676
DO - 10.5220/0008443806690676