The Governance and Culture in Islamic Banking Enterprise Risk Management: A Systematic Literature Review
DOI:
https://doi.org/10.24260/aktiva.v3i2.5050Keywords:
COSO, Islamic Banking,, PRISMA, Enterprise Risk Management, Governance, CultureAbstract
Purpose: Exploring the governance and culture of enterprise risk management within Islamic banking.
Method: Employs a qualitative approach, utilising a literature review that draws on databases including Scopus, Google Scholar, and ScienceDirect with the PRISMA approach. From the query "Governance culture AND enterprise risk management of Sharia banking", 127 articles were produced, which were then refined to 38 pertinent articles.
Research Findings: The enterprise risk management of governance and culture in Islamic banking with COSO model are the efficacy of transparency, accountability, and decision-making; the value of integrity, justice, Sharia principles, transparency, and supervision; the actors, including the Board of Commissioners, the Sharia Supervisory Board, Senior Management, Auditors, and Regulators; and the factors of integrity, transparency, fairness, supervision, and leadership.
Contribution: Strengthening measurement risk management governance and culture based on Sharia values in Islamic banking, utilising COSO models.
Tujuan Penelitian: Mengeksplorasi tata kelola dan budaya manajemen risiko perusahaan di perbankan syariah
Metode: Menggunakan pendekatan kualitatif, memanfaatkan tinjauan pustaka berbasis data termasuk Scopus, Google Scholar, dan ScienceDirect dengan pendekatan PRISMA. Dari kata "Budaya tata kelola DAN manajemen risiko perusahaan perbankan syariah", dihasilkan 127 artikel, yang kemudian disempurnakan menjadi 38 artikel terkait.
Temuan Penelitian: Manajemen risiko perusahaan dalam tata kelola dan budaya di perbankan syariah dengan model COSO yaitu efektivitas pada transparansi, akuntabilitas, dan pengambilan keputusan; nilai pada integritas, keadilan, prinsip-prinsip syariah, transparansi, dan pengawasan; aktor termasuk Dewan Komisaris, Dewan Pengawas Syariah, Manajemen Senior, Auditor, dan Regulator; serta faktor pada integritas, transparansi, kewajaran, pengawasan, dan kepemimpinan.
Kontribusi: Memperkuat pengukurran tata kelola dan budaya manajemen risiko berdasarkan nilai-nilai syariah di perbankan Islam. dengan model COSO.
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