Purpose

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Design/methodology/approach

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

Findings

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

Originality/value

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

中文翻译：

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数字化会影响伊斯兰教法监事会的效率吗？来自伊斯兰银行的证据

目的

本研究旨在探讨数字化如何影响伊斯兰银行伊斯兰教法监事会（SSB）的工作效率。

设计/方法论/途径

本研究使用过去 10 年年度报告披露的面板数据分析。作者选择了 2012 年至 2021 年期间的 79 家伊斯兰银行。本研究中使用的 SSB 效率标准是天课披露和 SSB 报告中的披露。

发现

计量经济学结果表明，数字化对提高伊斯兰银行SSB的工作效率具有积极作用。因此，作者提供的证据表明，银行的数字化参与度越高，SSB 的质量就越高。

原创性/价值

研究结果强调，需要提高目前对 SSB 结构和治理机制的理解，以更好地帮助伊斯兰银行有效遵守最近的治理和会计改革。此外，伊斯兰银行是最有能力、最适合实施和激活数字化的，因为它们的基础是发展的重要根源，如果有高管相信的话，以及支持和服务于它们的立法。