Integrasi Shariah Governance dalam Transformasi Digital Perbankan Syariah: Perspektif Agency Theory dan TAM
DOI:
https://doi.org/10.25299/syarikat.2025.vol8(2).25195Keywords:
Shariah Governance, Digitalisasi, Perbankan Syariah, Agency Theory, TAMAbstract
Integrasi Shariah Governance dalam proses transformasi digital perbankan syariah di Indonesia. Latar belakang penelitian didasari oleh perkembangan pesat digitalisasi dalam sektor perbankan syariah yang menyajikan peluang sekaligus tantangan dalam memastikan kepatuhan terhadap prinsip-prinsip syariah. Metode yang digunakan adalah studi pustaka dengan pendekatan kualitatif dan interpretatif. Kajian dilakukan melalui analisis tematik dari literatur akademik, regulasi, dan laporan industri, serta menggunakan kerangka teori Agency Theory dan Technologi Acceptance Model (TAM) untuk memahami dinamika pengawasan dan adopsi teknologi digital. Hasil penelitian menunjukkan bahwa tata kelola syariah yang kuat dan berbasis teknologi dapat mengurangi risiko ketidaksesuaian syariah (shariah non compliance risk), memperkuat akuntabilitas, dan meningkatkan kepercayaan nasabah. Di samping itu, keberhasilan digitalisasi sangat bergantung pada kolaborasi multi-stakeholder, kapasitas sumber daya manusia, regulasi yang adaptif, dan keamanan siber. Kesimpulan penelitian menegaskan bahwa integrasi Shariah Governance dan digitalisasi merupakan keharusan strategis untuk mendukung keberlanjutan dan daya saing perbankan syariah di era digital.
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