Integration Model of Technology-Based Sharia Supervision in Earnings Management
Profit management in Islamic banking is an important issue, considering the sharia principles that must be maintained in every banking practice. Although Islamic banks operate with clear guidelines, the practice of profit manipulation still occurs. This research aims to propose a more holistic profit management model, which integrates sharia principles, Sharia Supervisory Board (DPS) supervision, and the use of technology to ensure greater transparency and accountability in the financial statements of Islamic banks. A qualitative approach is used with literature study and dialectical analysis to examine challenges and solutions in the implementation of profit management in accordance with sharia principles. The results of this study propose a model that combines three main elements: sharia principles in profit management, effective supervision by DPS, and the utilization of technologies such as blockchain and artificial intelligence (AI) to improve supervision and transparency.
Authors
- Muhammad Wahyuddin Abdullah (ORCID: https://orcid.org/0000-0001-8506-4705)
- Nurdiana Nurdiana
- Sumalin Sumalin
Institutions
- Universitas DIPA Makassar
- State University of Makassar (ID)
Publication Details
- Journal
- Formosa Journal of Applied Sciences
- Published
- 2025-06-24
- DOI
- https://doi.org/10.55927/fjas.v4i6.176
- Primary Topic
- Islamic Finance and Banking Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00