PENGUATAN DEWAN PENGAWAS SYARIAH (DPS) MELALUI AUDIT KEPATUHAN YANG TERINTEGRASI

Abstract

The rapid growth of the Islamic financial industry in Indonesia has increased the need for an effective governance system capable of ensuring compliance with Islamic principles. In this regard, the Sharia Supervisory Board (SSB) plays a strategic role as an independent body responsible for supervising the implementation of Sharia principles within Islamic financial institutions. Nevertheless, previous studies indicate that the effectiveness of the SSB remains constrained by limited multidisciplinary competencies, independence issues, weak coordination among supervisory functions, and the absence of an integrated Sharia compliance audit system. This study aims to analyze the importance of strengthening the role of the Sharia Supervisory Board through an integrated compliance audit framework as part of good corporate governance. The research employs a qualitative approach using library research by reviewing scientific journals, books, national regulations, and international governance standards issued by AAOIFI and IFSB. The findings indicate that an integrated compliance audit enhances the effectiveness of Sharia supervision by creating synergy among internal audit, external audit, risk management, compliance functions, and Sharia governance. Such integration improves accountability, transparency, institutional governance, and decision-making quality while reducing the risk of Sharia non-compliance and strengthening stakeholder trust. Therefore, strengthening the capacity of the Sharia Supervisory Board through competency development, audit digitalization, regulatory harmonization, and integrated compliance audits is essential for supporting the sustainability of Indonesia's Islamic financial industry.